2001 (5) TMI 270

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.... Advocate, for the Appellant. Shri B.B. Sarkar, DR, for the Respondent. [Order per : Justice K. Sreedharan, President]. -  These applications are for modification of the order passed on stay petitions. Along with the appeals, appellants moved petitions claiming for stay of recovery of duty of Rs. 18.35 lakhs and penalty of Rs. 10 lakhs and a further penalty of Rs. One lakh on the par....

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.... date of receipt of that order. Without complying with that order, the appellants/applicants moved the High Court of Mumbai by filing Writ Petition No. 2965 of 1999. While disposing of that Writ Petition, the High Court set aside the orders passed by the Tribunal and directed to hear and dispose of the applications "after taking into consideration the plea of financial hardship and the observation....

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.... signed by the party to be the correct state of affairs. We are not inclined to accept this argument advanced by the ld. counsel. The accounts signed by the partner was not the one certified by the Chartered Accountant to be a correct statement of accounts. The document now made available shows that it is a true copy of the statement prepared by the partner. Its authenticity has not been certified....