1995 (11) TMI 157

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....ri V.K. Puri, SDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. -  For hearing the applicant's appeals on merits, they are required to make the following deposits. Name of the applicant Duty Penalty M/s. Nova Dyestuff I. P. Ltd.  Shri Vijaybhai Fulchand Agarwal, Director of the firm Rs. 3,16,466/- Rs. 75,000/- Rs.  5,000/- M/s. Blue Chips Chemicals Ltd. Shri ....

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....id dyes from the two units and after mixing them to the requirements of the customers, sell them in the market. On verification of the stock in the premises of Manish Marketing, the officers did not find any discrepancy in the stock register and the duty payment documents namely gate passes were seized by the Central Excise officers from the premises of Manish Marketing, clearly indicating that th....

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....uld be difficult. In the circumstances, the plea that the entire adjudication proceedings have been based only on surmises and presumptions and not on the basis of any tangible evidence. 4. Shri Puri, the ld. SDR however contends that some of the gate passes are not of recent origin and are more than 6 months old. There is no evidence produced regarding mixing and removal of the labels attac....