1. The present application is for modification of the Order No. 123 & 124/84-C dated 27.2.1984 passed by this Bench on Stay Application Nos.
1051 & 1052/83-C. In the said Order, the Bench had noted that the statements of accounts furnished by the Applicants were un-audited statements and that they did not show the profit/loss, of the Applicants for the periods covered by the statement of accounts. The Bench was not satisfied on the basis of the material placed before it that undue hardship was likely to be caused to the Applicants if they were called upon to deposit the amounts of duty adjudged against them.
They were, therefore, directed to deposit the amounts within a period of six weeks.
2. In the present application, which is accompanied by statements of accounts audited by a firm of Chartered Accountants, if has been prayed that the matter might be heard again. Accordingly, we have heard both sides today and we are satisfied on the basis of the material placed before us and the submissions made today that there is a case for modification of lour earlier order. Accordingly, in modification of that Order, we direct the Applicants to deposit with the concerned Collector of Central Excise a sum of Rs. 10,000/- (Rupees ten thousand) only within 4 weeks from the date of communication of this order. The Applicants shall report compliance within a week thereof to the Registry. The appeals shall be listed for hearing in their turn.