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2013 (11) TMI 232 - AT - Central ExciseClandestine Removal of Goods - Shortage of Goods – Waiver of Pre-deposit - Held that:- Shortage occurred for making no entry in the record and clandestine removal of the goods were done - It is not only on one consideration adjudication was made but several considerations as above compelled adjudicating authority to raise the demand - For the reasons aforesaid it is not possible to grant waiver of pre-deposit on baseless defence led - Prima facie, it appears that premeditated design was made to defraud Revenue in the manner - the appellant directed to make deposit of Rs. 4 crores shall serve the interest of Revenue at interim stage till appeal is heard - Partial stay granted.
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