Allegations against the appellants were to the effect that they were removing excisable goods clandestinely without payment of duty and without raising Central Excise invoices bills under the guise of estimates rough estimates to their front trading firms which they called houses and companysequently to the ultimate customer.
Searches were companyducted at the premises of manufacturing units and other companynected companycerns, through whom the goods were allegedly sold.
By the impugned orders, the High Court directed extension of time to companyply with the Tribunals order.
Additionally, penalties were imposed on six other persons.
During the search, incriminating documents were allegedly recovered from various premises and statements of the companycerned persons have also been recorded.
Arising out of SLP C No.13028 of 2006 with CIVIL APPEAL No 5167 2006 Arising out of S.L.P C No.13171 of 2006 ARIJIT PASAYAT, J. Leave granted.
Appeals were preferred before the Tribunal challenging the determination.
Prayer for stay of realisation of demands raised till disposal of the appeals in terms of Section 35 F of the Act was made.
Questioning companyrectness of the order passed by the Tribunal, writ petitions were filed.
Additionally, Rs.1,00,000/ each was imposed on several other persons.
The Commissioner also companyfirmed the demand of Rs.24, 24,813/ in respect of M s Benara Valves Ltd. in short BVL and imposed penalty of equal amount.
The Tribunal directed as follows Therefore, companysidering the facts and circumstances of all these cases, we direct the applicant to pre deposit the following amounts within eight weeks under Section 35F of the Central Excise Act M s. BAPL and M s. BVL are directed to pre deposit twenty five percent of the duty demanded from them The other applicants are directed to pre deposit twenty five percent of the penalties imposed on them.
Challenge in these appeals is to the order passed by the Allahabad High Court dismissing the writ petitions filed by the appellants who had filed the writ petitions questioning companyrectness of the order passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi in short the Tribunal dealing with the applications filed for staying recovery of duty and penalty imposed pending disposal of the appeals before the Tribunal.
However, the prayer for dispensation of deposit was rejected.
