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2013 (1) TMI 637 - AT - Central ExciseWaiver of pre-deposit - Penalty u/s 11AC - Clandestine manufacture of goods - Unaccounted manufacture - Clandestine removal – from their registered factory premises without payment of duty - Assessee is engage in manufacture of M.S. Bars and Rods - under Chapter 72 of CETA - Statements were recorded u/s 14 of the CEA, 1944 - Directors admit that manufacture and clearances of excisable goods without payment of excise duty in a clandestine manner - Appreciation of evidences collected by the Department from the possession of applicants/appellants Held that:- Principle of Rule of evidence that facts admitted need not be proved. There is a prima facie case against the appellants that they have indulged in unaccounted manufacture and clearance of excisable goods without payment of duty from their registered factory premises. Appellants could not able to make out a prima facie case in their favour for total waiver of pre-deposit of the dues. Hence, direct to deposit 25% of the duty confirmed. Directors are directed to deposit 10% of the penalty imposed on each of them.
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