2013 (2) TMI 540

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DR Per Ashok Jindal : The demand of Rs. 53,19,377/- has been confirmed against the main applicant for clandestine removal of the goods during the period Apr.'93 to Nov.'96 along with fine and penalty and during the same period a fine of Rs.1,00,000/ - has been imposed on the other applicant. 2. The facts of the case are that the impugned applicants are manufacturers of 'welding electrodes....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re of the welding electrodes as per the ISI formula, the demand will come down to about Rs.8 lakhs. Therefore, the impugned order is not sustainable. He further submitted that as the earlier consultant of the applicants had died and the relevant records were not available with them. They made a request to the department to supply all the relied upon and unrelied upon documents to enable them to re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ention of the applicants are not sustainable to arrive at the actual demand on the basis of rutile consumption. Therefore, the applicants be asked to make pre-deposit of the impugned demands. 4. Heard both sides, considered their submissions and verified several records. As we are, prima facie at the stay stage and it is a case of clandestine removal and it is also submitted by the applicants t....