ORDER
Jyoti Balasundaram, Member (J)
1. Applications for waiver of pre-deposit of duty of Rs. 7,66,516/- and penalty of amount equal of duty imposed upon M/s. Favourite Industries and penalties of Rs. 38,000/- each on the partners, who are applicants, before me arise out of the order of the Commissioner (Appeals).
2. The case of the department as brought out in the show cause notice and in the order is that the manufacturing unit, which is engaged in the processing of grey man-made fabrics, clandestinely cleared processed man-made fabrics of a total of 592079.25 L.Mtrs., without payment of duty as brought from the private records in the form of purchase of grey fabrics, loose leaf delivery challans and delivery challan books as well as incriminating statements of the partners of the applicant unit.
3. In spite of notice of today’s hearing issued on the 3rd March, 2003 none appears for the applicant and hence I heard the learned DR and perused the records.
4. On hearing the learned DR I find that the case of the department is prima facie based on evidence which appears to be sufficient for bringing out the charge of clandestine removal. The question as to whether the material on record is sufficient for establishing clandestine removal ultimately can be considered only when the appeals are fixed for hearing and not at this prima facie stage. I therefore direct pre-deposit of the entire duty amount within a period of eight weeks from the date of receipt of this order and on such deposit the requirements of pre-deposit of penalties shall stand waived and recovery thereof stayed pending these appeals.
5. Failure to comply with this direction shall result in vacation of stay and dismissal of appeals without prior notice.
6. Compliance is to be reported on 25th July, 2003.