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2011 (5) TMI 776 - CESTAT, NEW DELHIClandestine manufacture and removal - During the investigation stage the Respondents had made a deposit of Rs. l6 lakhs towards his duty liabilities under investigation. Consequent to the order-in-appeal, this amount has become refundable - Revenue is seeking a stay on the order of the Commissioner – Held that:- SCN is not clear on the issue as to what are the goods seized at the shop and whether the Respondent had the capability of manufacturing the seized goods at his factory - lack of clarity in the whole proceedings in the matter of evidence to show clandestine manufacture and clearance, stay application filed by Revenue is rejected
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