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2015 (6) TMI 1037 - AT - Central ExciseWaiver of pre-deposit - Demand of duty and imposition of penalty - Section 11AC of the Central Excise Act, 1944 - Demand is based on one invoice book recovered in the premises of M/s. Sainath Industries, another manufacturer of the ceiling fans for VAPL and no notice has been issued to M/s. Sainath Industries, Also demand made on the basis of ceased records from M/s. Sainath Industries. Held that:- no evidences have been placed by the appellant to show that they have not supplied fans and they have not received amounts from VAPL. In the absence of any evidence to show that appellant had manufactured the fans in the rural area in the premises shown by them, prima facie, the demand is sustainable. It is also noted that even though appellants received show-cause notice and acknowledgement was available on record, no reply was given by them. It was submitted by the appellant that they did not receive the personal hearing notices. In the absence of reply to the show-cause notice, the personal hearing notice could have been sent only to the address available with the Revenue and therefore it shows that appellant seems to be not bothered to pursue or reply to the show-cause notice which is another factor which goes against them. Needless to say that in case like this it would be necessary to go into all details and statements recorded and it will require lot of time and at this stage, we therefore consider that it would be sufficient if the appellant deposits 50% of the duty demanded. - Partial waiver granted and stay granted
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