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2013 (7) TMI 596 - CESTAT NEW DELHIPre-deposit of the entire demanded amount – Held that:- Revenue recorded statement of Managing Director Shri Baleshwar Nath of the appellant. Shri Anil Anil Kumar Chaudhary, owner of the above vehicle brought out inextricable link between clandestine removal of cigarettes made by the Appellant and movement of the same by the offending vehicle while resulted in seizure at Varanasi Excise Department - Shri Anil Kumar Chaudhary, vehicle owner brought Shri Adesh Kumar Srivastava, proprietor of M/s. S.A.S. Tobacco Pvt. Trading Co. to the route of investigation who was buyer of the clandestinely removed goods and a vital link of evidence was brought out by him - Evidence came from of driver of the offending vehicle remaining un-rebutted by any of the persons above - Finding interest of Revenue was prejudiced, pre-deposit of entire demand which included duty element as well as penalty was ordered. Stay Order - Direction issued to make deposit of entire demand during pendency of appeal within stipulated time. But only duty element was deposited – Held that:- Appellant failed to comply with the stay order, for which its appeal is dismissed by this order – Decided against the Assessee.
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