2013 (11) TMI 624

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..... e involved in the present stay application is whether the appellant is liable to pay duty on inputs/capital goods written off in their account but not found in the factory by the officers during their visit. Further the final products valued at more than Rs.2 crores which were written off were also not found by the officers in the factory. The defence of the appellant is that, who continued to ava .....

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..... he question that arises is if the findings of the officers are not to be believed, can the appellant be believed? By their own conduct, the appellant has rendered themselves in a situation where their contentions may not be acceptable. However, the issues involved are very complicated and require detailed consideration of various documents for arriving at any conclusion as to whether the appellant .....

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