2004 (12) TMI 579

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....ant. Shri Bijoy Kumar, SDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  The stay application arose out of the order of the Commissioner of Central Excise, Mumbai-VI. In the impugned order, the Commissioner demanded Rs. 46,14,206/- towards duty and imposed a similar amount of penalty. He also imposed redemption fine of Rs. 80,000/- on the goods confiscated on the gr....

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...., on the evidence gathered in the private diary or notebook without there being independent cogent evidence with regard to production, enquiries with the buyers, use of electricity, labour etc. Financial hardship was also pleaded during the course of hearing. 3.Heard both sides.  4.We observe that at some stage of the proceedings, the applicant approached the Settlement Commission to se....