TMI Blog2015 (10) TMI 1349X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the applicant and the amount already deposited during adjudication, in our view the offer to deposit ₹ 20.00 Lakhs at this stage seems to be reasonable. Accordingly, in the interest of justice, the applicant is directed to deposit ₹ 20.00 Lakhs within a period of eight weeks and report compliance on 28.9.2015. On compliance, the balance dues adjudged against the applicant No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant submits that during the period December, 2005 to January, 2011 they have cleared/sold various items to different power corporations of various states. He submits that as a condition of the tender the applicant themselves had declared before the authorities as manufacturers so as to qualify for the tender. It is the contention that in fact the applicant, a proprietorship concern was not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... khs and he makes an offer at this stage under the instruction of his client to make a further deposit of ₹ 20.00 Lakhs. 3. The ld.AR for the Revenue reiterated the findings of the ld.Commissioner. 4. Heard both sides and perused the records. 5. Prima facie the issue to be considered at this stage is whether the applicant who declared themselves as a manufacturer is in fact manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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