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2014 (1) TMI 423 - CESTAT AHMEDABADClandestine manufacture and removal of ‘Chakado Rickshaw’ from the factory premises – Waiver of pre-deposit – Held that:- The evidence which has been relied upon is not only the statement of the proprietor but also of the dealer, who had recorded that they had forwarded the Chakado Rickshaws manufactured by the appellant for registration - for registration of Chakado Rickshaws, RTO authorities insist upon sales invoice of the manufacturer of a particular vehicle - When RTO authorities have specifically stated that they have registered so many numbers of Chakado Rickshaws manufactured by the appellant, the entire issue needs to be gone into detail as to who issues the sales invoices of Chakado Rickshaws and how these Chakado Rickshaws got registered with the RTO authorities - Prima-facie, the appellant has not made out a strong case for complete waiver of pre-deposit of amount – the appellant directed to deposit an amount of Rupees fifty lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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