2014 (1) TMI 379

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....t : Shri K. Sivakumar, A.R. ORDER Per : Mr. M.V. Ravindaran; These applications for condonation of delay are filed by the appellants herein for condoning delay ranging between 3 to 5 days in filing appeals before Tribunal. Since the delay is marginal, we condone the same and direct the registry to take up the stay petitions and appeals on record. Now we take up the stay petitions of M/s. ....

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....there was clandestine removal. It is his submission that the adjudicating authority has come to a conclusion that there was clandestine production based upon the consumption of gas, which is one of the material. It is his submission that such a evidence is not a strong evidence and is not corroborated with any other evidences in form of statement of purchasers or the statement of raw material supp....

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....y liability. It is his submission that in this case, M/s. NE and JE are liable to pay entire duty as there is clandestine production which has admitted by the authorised signatory of both the companies. It is his submission that once an admission is there from the authorised signatory nothing more survives and there is no need of corroboration of such a statement. He would submit that both the app....

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....or not. At this juncture, the admission made by the authorised signatory of the appellant is an evidence which can not be over looked by the Bench. This now takes us to the proposition made by the learned counsel regarding severe financial hardship. The balance sheet which has been produced by the appellant indicates the losses incurred by them as on 31.3.2012. This itself doesnt mean that the ap....