2014 (1) TMI 213

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.... There are two applications before us, both filed by the appellant, one seeking condonation of the delay of the appeal and the other seeking waiver and stay. There is no representation for the applicant/appellant, but their counsel's written submissions are available on record. On a perusal of these submissions, we find that the appellant claims strong prima facie case on merits and submits that t....

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.... value of clearances for each of the financial years and hence the maximum limit prescribed in the notification happened to be crossed. On a perusal of the records, however, we find that the above plea of the assessee was carefully considered by the original and first appellate authorities and it was found that the documentary evidence was against the assessee on the point. Both the authorities to....

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....le of old egg trays by the assessee during the period of dispute. Prima facie, the aggregate value of clearances taken by the authorities pertains to clearances of new egg trays manufactured by the SSI unit. Therefore, the appellants claim for SSI benefit is not supported by any acceptable evidence and they are liable to pay the duty demanded. The plea of financial hardships is not supported by a....