2004 (5) TMI 497

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..... [Order per : S.L. Peeran, Member (J) (Oral)]. For the purpose of hearing the appeal, the appellants are required to pre-deposit duty amount of Rs. 62,89,801/- and a further sum of Rs. 9,54,108/-. There is a personal penalty of Rs. 15 lakhs on the Company and Rs. 1 lakh on the Managing Director. The appellants were proceeded on the charge of clandestine removal of super-enamelled copper .....

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..... s stated that the order is not sustainable and that the stay application be allowed without putting the appellants on terms. The appeal had been filed as long back as 30-4-2001. For one reason or the other the matter has been adjourned without the stay application being disposed off. 2. Ld. Advocate submits that the Bench had directed the Revenue to find out the financial position of the appella .....

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..... stance the question of producing evidence for excess electricity consumed does not arise. He submits that circumstantial evidence is required to be taken into consideration which includes the packing slips and seized documents. 4. On a careful consideration, we find that except the seized packing slips, there is no other evidence on record to establish the charge of manufacture and clearance of .....

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