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2013 (10) TMI 615 - CESTAT KOLKATAClandestine Removal of Goods – Waiver of Pre-deposit – Held that:- The goods were removed from the factory premises of the Applicant without payment of duty - the particulars of vehicles were also mentioned on the sheets and weighment Supervisor confirmed that the entries were for clearances from the factory - a large number of vehicles that carried goods from Dankuni godown to M/s. Rosedale, Kolkata also crossed Palsit toll plaza, the toll collecting point on NH2 on way from Durgapur to Kolkata, on the same very day – the dispatch point was shown as Durgapur and receipt point was shown as Rajarhat - goods were actually cleared from factory and not from Dankuni - the details are available at various loose sheets recovered from the premises of the Applicant - both the sides have produced evidences in favour of them and the same can be examined at the time of final disposal of the Appeal - the Applicant has not been able to make a case for full waiver of the pre-deposit and therefore we direct the applicant to pay Rs.12.00 Lakhs – upon such submission rest of the duty to be waived till the disposal – Partial Stay granted.
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