2006 (6) TMI 341

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dvocates, for the Appellant. Shri R.K. Singla, JCDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellants had pre-deposited in the first round Rs. 15 lakhs and the matter had been remanded for de novo consideration. However, the Revenue has adjusted the deposit towards other duties. On re-adjudication, duty demand of Rs. 1,60,52,506/- and penalty of Rs. 5 lak....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0 entries with sales ledger and 35 entries as second sales. They could not collaborate to only 29 entries and the duty liability would work outs to Rs. 8 lakhs. It is submitted that mere entries in private registry cannot be a ground to confirm such huge demands in the absence of any admissions from the appellants; purchase of raw materials; sale of final goods; receipt of flow back of funds; the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... their unit in 1994 and they have no cash flow and no sum is available with them to pre-deposit. There are several recovery proceedings against them in the Debt Recovery Tribunal. Practically, there are no funds available with them. On a specific query from the Bench so as to how much they can pre-deposit; the learned Counsel submits that against their own admission on balance of 29 entries not ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l has shown that they have collaborated 624 entries with invoices and gate passes; 70 with sales ledger and they have shown 35 as second sales, what remains is only balance 29 entries. On our going through the impugned order, we do not find clear findings on this submissions made by the appellant in Para 28 of the order. The Commissioner ought to have scrutinized this in great detail and should ha....