1992 (1) TMI 212

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.... SDR, for the Respondents. [Order per : R. Jayaraman, Member (T)]. -  For hearing the applicants appeal on merits, they are required to deposit a sum of Rs. 39,82,917.80 p towards duty and Rs. 5.00 lacs towards penalty and their plant and machine have been ordered confiscation but allowed the same to be redeemed on payment of fine of Rs. 25,000/-. 2. Shri Willingdon Christian, the Ld. Adv.....

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....idence to show that during the aforesaid period of demand, fabrics have been manufactured with the aid of power by using the motor and such processed fabrics were cleared. They have filed regular declarations and the officers also have been visiting the unit for verification of declarations. Hence based on the position noticed on one day, a conclusion cannot be drawn for alleging evasion of duty f....

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....ch they have not done. Hence it can be reasonably concluded that the applicants, by filing a false declaration have been manufacturing and clearing the goods with the aid of power even during the past. She requested that the duty amount should be secured. 4. After hearing both the sides, we, prima facie, find that the Ld. Advocate seems to have a point in their favour in the argument that noticin....