9911796707
TMI Blog2009 (4) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... 98 and a show cause notice confined to seizure of consignment was issued on 29-9-98. The samples drawn from the applicant s premises were sent for test and CRCL vide their report dated 3-11-99 opined that sample is a cut piece of green colour three ply cord made of polyethylene plastic and it was also informed that specific gravity of the polymer could not be determined. Subsequently, the Department wanted to know the specific gravity and sought the suggestion of CRCL as to which laboratory could be contacted for ascertaining the specific gravity. In subsequent report dated 14-3-2000, the CRCL has furnished the first specific gravity of the sample as 0.917 of polyethylene plastic and that sample is of 339.5 decitex. 3. On earlier occasion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant company which is as follows: I, S.K. Arora, Director of M/s. Well Rope International Ltd. S-505, Greater Kailash-II, New Delhi, do hereby solemnly affirm and declare as under: 1. That the said firm M/s. Well Rope International Ltd. is unoperative lying closed since 2003. 2. That assets of the Co. that is Factory Land, Machinery etc. were sold by D.R.T. Chandigarh on 30th December 2005 in Recovery Case No. 305/04 of Oriental Bank of Commerce v. Well Rope International Ltd. Some finished goods are lying at rented premises at Kala-Amb(H.P.) which can t be sold due to stay order by Special Judge C.B.I. Ambala in case No. 2/2005 so can not be encashed this stock due to stay order. 3. That I being the Senior Handicapped Citizen have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleaded, the appellant has not produced any evidence except an affidavit by Shri S.K. Arora, Director. The facts of the case in the Order of the Hon ble High Court is relied upon are also different from the facts of the present case. 6. The interest of the Revenue also requires to be taken into account while disposing of the stay petition especially when the matter is before the Tribunal for the second time. In the facts and circumstances, we hold the applicant has not made out a prima facie case for waiver entire amount of duty and penalty. Accordingly, we direct the applicant to deposit a further sum of Rs. 10,00,000/- (Rupees Ten lakh only) within 12 weeks from today and to report compliance on 6-7-2009. Subject to deposit of the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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