2002 (3) TMI 637

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.... Shri P.K. Jain, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - This is an application for exempting pre-deposit of the amount of the duty and penalty demanded. 2. Officers of the Anti Evasion Branch while inspecting the premises of the applicant's manufacturing unit seized finished goods valued at Rs. 22,424/- bearing the brand name of M/s. Shivam & Krishna. ....

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....the proprietor of the appellant is helping to run M/s. Krishna Cable Industries owned by his nephew it cannot be taken that M/s. Krishna Cable Industries is a dummy unit. It is also contended that Shri R.S. Tripathi, Proprietor has not admitted that M/s. Krishna Cable Industries is a dummy unit meant for availing exemption benefits. 3. It is seen that in spite of repeated notices sent to t....