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2013 (11) TMI 81 - CESTAT KOLKATAClandestine Removal - Removal of goods from the factory without payment of duty – Held that:- The duty against the same item duty was confirmed in some cases and dropped in other cases, without assigning reasons - The Commissioner in the order has observed that the allegation of clandestine removal cannot solely be on the basis of the records but also depends various other factors - Prima facie the reasoning has been recorded by the Commissioner while confirming the demand of clandestine removal against the applicant discarding their plea of trading of all items cleared/removed to the site - it is a case of appreciation of evidences adduced by the applicant and scrutinized by the adjudicating authority, an exercise which could be well examined at the time of disposal of the appeal. Waiver of Pre-deposit - Prima facie the Applicant could not make out case for total waiver of dues - the Applicant No.1 M/s Nampa Steel directed to deposit an amount of pre-deposit – upon such submission the balance dues against both the applicants would stand waived and recovery stayed during the pendency of the appeals – Partial stay granted.
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