9911796707
TMI Blog2014 (4) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... indicate that M/s. S.B. Textile, though registered, did not file any return before the lower authorities or filed a nil return. It is also on record that it is admitted fact that S.B. Textile is fake and non-existent unit. If that be so, in my view, the job work which has been carried for him, needs to be substantiated, which has not been done in this appeal - Conditional stay granted. - Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .B. Textiles. 3. Heard both sides and perused the record. 4. It is the submission of the learned counsel that the appellant herein has already deposited Rs. 1,43,005/-, which is in respect of the clandestine removal of the goods. As regards the demand of Rs. 4,06,744/- it is his submission that the said demand is based on the finding that the appellant herein has cleared the Texturised Yarn to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was, though registered, have filed nil returns which would indicate that they have not received any duty paid inputs or duty paid final products from the appellant. 6. On consideration of the submissions made by both sides and perusal of record, I find that, as regards clandestine removal the appellant has made deposit of entire amount of duty liability which I consider as enough deposit to hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... financial hardship and evidence thereof, learned counsel submits that there is no evidence to show the financial hardship but it is his submission that the unit is closed. In the absence of any financial hardship claimed by the appellant, I find that appellant need to be put to some conditions to hear and dispose the appeals. Accordingly, the appellant Company is directed to deposit an amount of R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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