2003 (7) TMI 557

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..... [Order per : Archana Wadhwa, Member (J)]. The prayer in the Stay Petition for dispensing with the condition of pre-deposit of duty of Rs. 33,86,592.00 (Rupees thirty-three lakhs eighty-six thousand five hundred and ninety-two) and an identical amount of personal penalty. The said demand of duty has been confirmed against the applicants/appellants on the findings of clandestine removal o .....

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..... d to show that the goods have been manufactured and cleared by them without accountal in their statutory records. He draws our attention to the observations made by the adjudicating authority, wherein he has observed that the goods are tailer-made industrial items and the customers, too, include Government buyers like the various Railways - Eastern Railways, South Eastern Railways, Central Railway .....

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..... 2. We have also heard Shri N.K.Mishra, learned S.D.R. for the Revenue and we find that as discussed by the Commissioner in his impugned Order, the applicants /appellants final product is exclusively for a Government of India Enterprise i.e. Railways. Apart from the entries made in the diary, which the applicants/appellants have explained as their plan diary , there is no other evidence to refl .....

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