SOLIDAIRE INDIA LTD. Vs. COMMR. OF CUSTOMS

JUDGEMENT

(1.) This is a second Miscellaneous application filed by the Counsel on behalf the appellants seeking modification of the Miscellaneous Order No. 80/2001 dated 27.3.2001. The Stay Order No. 1099/2000 dated 28.12.2000 had clearly noted that appellant does not have a strong prima facie case and therefore they were directed to pre -deposit the entire duty amount of Rs. 2,22,254. Being aggrieved with the said order, the appellants had moved a miscellaneous application. The Miscellaneous application was duly considered and in view of the financial hardship pleaded therein, the stay order was modified and directed the appellants to pre -deposit Rs. 1,00,000 and to report compliance on 6.7.2001. On that day, the counsel sought a short adjournment for today. The application for further modification has again been filed by the counsel but there is no supporting affidavit filed on behalf of the appellants.

(2.) Ld. Counsel relies on the 27th Annual Report for the year 1999 -2000 and contends that there is no production and sales and the company has been declared as a sick unit. Therefore, the entire amount is required to be waived.

(3.) Ld. SDR opposes the prayer and submits that the Revenue interest is required to be safeguarded. Already the bench has taken a lenient view and have modified the order. The appellants do not have a case on merit at all as noted in the stay order as the case is covered in Revenue's favour by judgment of the Apex Court in the case of KLJ Plastics Ltd., as . He further points out that the Miscellaneous application is not maintainable as it is not supported by any affidavit on behalf of the appellants.