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2015 (3) TMI 1091 - AT - Central ExciseDuty demand - Clandestine removal of goods - recovery of certain incriminating documents including certain diaries, five pendrives and one laptop - Held that:- Appellants have not denied the charges against them except asking for cross-examination of some or the other person. We also noted that the case is not based upon the statements but documentary evidence and the statements have only explained the details in those documentary evidence. Even all the three appellants have admitted to the clandestine clearances/purchases. Under these circumstances, we find that the appellants do not have any prima facie case and the action of the Commissioner (Appeals) in directing pre-deposit of substantial amount of duty and penalty is not incorrect - since Commissioner (Appeals) has not gone into the merits in appeal, who has examined the details from stay angle, in the interest of justice, we set aside the stay order subject to the condition that the appellant No.1 deposits 50% of the duty confirmed, appellant No.2 deposits 25% of the penalty imposed and appellant No.3 also deposits 25% of the penalty, of ₹ 8,99,310/- within a period of six weeks from the date of receipt of this order and also present themselves with the production of the said deposits before the Commissioner (Appeals) on 07/05/2015. After noting the compliance, Commissioner (Appeals) will fix the date for personal hearing and thereafter decide the appeals finally. We make it clear that the Commissioner (Appeals) may decide the issue on merits without getting influenced by our observations made earlier. - Matter remanded back - Decided in favour of assessee.
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