2004 (10) TMI 420

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....ed upon the appellant by the Commissioner by his impugned order. 2. Mr. A. Hidayatullah, the ld. Senior Advocate appearing along with Mr. T. Gunasekharan, and Mr. M.V. Ravindran, ld. Advocates, submits that the demand has been confirmed against the appellant on two counts. An amount of Rs. 20.00 lakhs has been confirmed on the allegation and findings on clandestine removal of perfumery compound to one M/s. Suresh Enterprises. The evidence for confirming the said demand is the statement of the said buyer, wherein he admitted that the compound received by him from the appellant under cash bills have not been entered in his record in its totality. Further the department has conducted investigation at the other buyers ends and found tha....

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....hat the very fact that their RG 1 Register was showing clearances of two different grades is indicative that they were engaged in the manufacture of two grades of compounds with two different rates. Their failure to show the actual production method of second grade cannot ipso facto lead to an adverse conclusion adverse to them. As such the ld. Sr. Advocate prays for grant of unconditional stay. He however makes it clear that the appellants are not facing any financial difficulties. 6. Countering the argument, Mr. Ajay Saxena, the ld. SDR submits that there is ample evidence on record to reflect upon the manipulation of the records being maintained by the appellant. He draws our attention to the statement of representative of M/s. S....