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2014 (4) TMI 380 - HC - Central ExciseMaintainability of appeal - non compliance of pre deposit order - Clandestine removal of goods - Assessee being director of company - Responsibility of assessee - Held that:- findings recorded by the Commissioner shows that at the initial stage, the appellant has admitted that the manufacturing premises was under his control and he was responsible for day-to-day work of the party. Though the appellant has retracted from his earlier statement, but that may be subject matter of adjudication by the Tribunal in the Appeal that whether retraction from earlier statement is acceptable or not - appellant was a Director of the Company and as such in order to substantiate his claim, he would have filed copies of the Profit and Loss Account, his salary statement or the Balancesheet. Tehsildar is not the competent authority to issue such certificate and, therefore, no reliance can be placed on such certificate issued by the Tehsildar, certifying the income of the appellant. Appellant, being the Director of the Company, cannot be absolved from the responsibility of such clandestinely removal of the goods. Prima facie, the material, on record, is against the appellant. The Tribunal, on consideration of entire facts and circumstances, has allowed the application in part and has directed the appellant to deposit a sum of ₹ 7.05 Lakhs, which cannot be said to be unjustified - Time granted to make pre deposit - Decided partly in favour of assessee.
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