2009 (8) TMI 896
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.... DR, for the Respondent. ORDER Heard both sides on two stay petitions arising out of common Order-in-Original. 2. The applicant company claims to be a manufacturer of various steel items like GI gate clip, GI Hooks, Piano Hinges/bucket, washer etc. and claims to have received various inputs like wires, wire rods, sheets and to manufacture the final product and to export them. The Department aft....
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.... 3. The learned Advocate submits that the annexures to Panchnamas dated 15-11-06 and 28-6-2007 indicate lists of machinery, which according to him, were in existence in the company at the time of visit by the officers. However, he concedes that panchnama itself does not refer to existence of such machinery in operational condition. He also relied on report of Dr. B.R. Ambedkar National Institute ....
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....ricity consumed, wages paid do not correspond to quantum of production shown to have been manufactured by the appellant company. He also submits that the quantum of wastage given is also highly disproportionate to normal industry norms. 5. We have carefully considered the submissions from both the sides. We have also perused the records. The reliance placed by the learned Advocate on the report o....