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2014 (12) TMI 196 - CESTAT KOLKATAWaiver of predeposit of duty - Penalty u/s 11AC - clandestine manufacture and clearance of goods - Held that:- Demand has been confirmed against the Applicants, M/s Sen Ferro Alloys Pvt. Ltd., on the ground that during the period from 2006 to 2009, they had manufactured and cleared 29671.282 MT of sponge iron from their factory without recording its manufacture and clearance in the statutory records and without payment of duty. Prima-facie, we find that a chit regarding such clandestine manufacture and clearance, has been retrieved from the factory premises which shows around 2000 MT of finished goods had been cleared without payment of duty. We find that the records and evidences relating to the clearance for the earlier period, had been retrieved from other’s premises. Prima-facie, we find that the ld. Commissioner has recorded the evidences and discussed in detail about its relevancy to the facts alleged in the Show Cause Notice. In other words, the entire issue rests on appreciation of evidences, produced by both sides. Hence, to arrive at a conclusion whether a total quantity of 29671 MT of finished goods, were removed clandestinely, and about the role of other Applicants, it is necessary that the evidences produced by both sides, are to be analysed. - Partial stay granted.
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