2014 (8) TMI 813

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....dering the entire submissions of the applicants, the Tribunal came to a prima facie finding against M/s. Alcome Overseas Pvt. Ltd., Bhiwadi and accordingly directed them to deposit Rs. 60 lakhs (Rupees sixty lakhs only) out of the total demand of Rs. 2,29,68,446/- (Rupees two crore twenty nine lakh sixty eight thousand four hundred and forty six only). For arriving at the prima facie finding, the Tribunal has taken into account the merits of the case in detail. 3. It is seen that the Stay Order of the Tribunal was challenged by the applicants before the Hon'ble High Court of Rajasthan, Jaipur. The Hon'ble High Court vide their Order dated 29.10.2013 took into consideration the applicants plea that certain documents relied upon by....

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....e the relied upon documents. Subsequently, a letter dated 20.07.2010 stands addressed by the applicant to the Senior Intelligence Officer. For better appreciation, we would like to reproduce the said letter:- Sir, Please refer to your letter No.F.No.574/CE/114/2007-INV/Pt/4313 dated 05.07.2010 received on 10.07.2010 on the above stated subject. In this regard we may state that we have authorised Mr. Dheeraj Bhalla to collect the Relied upon documents in the SCN dated 07.05.2010. This is to bring to your information that the person is visiting your office on 19th & 20th July, 22, 2010, get verified that the documents cannot be taken in charge as the documents are not in complete, they are missing in-between and not even organised wi....

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.... non-RUDS. There can be no quarrel on the above legal issue. However, having not supplied the same, the best, which the Revenue can do is to provide an opportunity to the applicants to collect the same. The said opportunity already stands provided to them. The same stands dealt with by the applicants in a dilly dally manner and after writing a communication to the Revenue, they seem to have achieved their aim of delaying the proceedings. The applicants have not made any efforts to find out the development of the matter before the adjudicating authority and have not corresponded with him at all. 7. We also note that a number of personal hearing dates were fixed by the adjudicating authority as detailed in para-65 of his order. However, it....