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2013 (11) TMI 1090 - CESTAT NEW DELHIClubbing of the Clearances – Clandestine Removal of Goods - Waiver of Pre-deposit - There are adequate corroborative materials on record sharing relevancy of those materials making the investigation story successful unearthing clandestine removals - The materials clearly suggest that questionable modus operandi was followed by the appellants - Once corroboration evidence suggests ill will of appellants mere absence attestation shall not be entertained as defence plea at this stage since law of evidence applies to the fiscal proceedings instead of Evidence Act applicable to such proceedings – Relying upon Benera Valves Vs. CCE [2006 (11) TMI 6 - SUPREME COURT OF INDIA] - thus Revenue’s successful investigation cannot be faulted nor credence challenged by flimsy pleas at the interim stage - the appellant is directed to make further deposit of Rs.85 Lakhs as last Installment.
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