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2014 (1) TMI 165 - CESTAT AHMEDABADClandestine Removal of Goods – Clearance made by improperly declaring the retail sale price – Undervaluation of Tiles - Waiver of Pre-deposit – Held that:- The Tribunal has been following judgment of Hon’ble High Court of Gujarat that an assessee should deposit 8% of the amount of duty confirmed - The appellant has deposited an amount which is more than 8% of the duty liability - the amount already deposited is enough to hear and dispose the appeals – Pre-deposits waived till the disposal – Stay granted.
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