2006 (3) TMI 521

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..... er : S.S. Kang, Vice-President (for the Bench)]. The Applicants filed this application for waiver of pre-deposit of Rs. 3,20,692/- and penalty of equal amount. In this case, the demand is confirmed on the ground that the appellant had manufactured the goods and cleared them without payment of duty and even if this clearance is taken into consideration while calculating the aggregate value of .....

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..... efore, the demand is not sustainable. 3. The contention of the revenue is that the applicants were working under S.S.I, and were not maintaining any record. Therefore, the partner s statement admitting that they were manufacturing approximately 6 MT per day. Therefore, demand was rightly made. 4. The basis for the demand is only the statement of partner which simply says approximately they are .....

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