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2015 (10) TMI 1979 - CESTAT KOLKATAWaiver of pre deposit - Clandestine removal of goods - Held that:- During visit of the Central Excise officers on 21/09/2005, 7 chits were found against which 85MT of cement was shown to have been cleared. Main appellant also paid the duty with respect to 85MT of Cement. It is further observed from para 5.30 of the Order-in-Original dated-10/01/2013 that certain invoices/challans issued by the main appellant were also recovered suggesting use of separate set of invoices for effecting clandestine removals. In addition to the above, Revenue has brought other corroboration on record the veracity of which has to be gone into detail which can be only done during the course of final hearing. Main appellant has not made out a prima facie case of complete waiver and is required to be put up to certain conditions. It is accordingly, ordered that main appellant should pre-deposit an amount of ₹ 20.00 Lakhs within a period of eight weeks - Partial stay granted.
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