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2013 (11) TMI 1026 - CESTAT AHMEDABADWaiver of Pre-deposit - Evasion of Central Excise Duty - Not recording of correct clearance – Held that:- There is factual recording by the adjudicating authority that the appellant maintained parallel set of statutory records like RG 1 and invoices etc. - the authorities has given reasoning for coming to the conclusion for confirmation of the demands - shortage of raw materials, maintenance of parallel records by the appellant, raises suspicion against the appellant; as to why they need to do so - at this juncture it is not possible to appreciate, that the records were maintained by the appellant in order to enhance their loan and credit limit with the bankers - revenue has not corroborated the clandestine removal findings or clandestine manufacture - All the legal points raised by the appellant’s needs deeper consideration and is possible only at the time to final disposal of appeal - the appellant has not made out prima facie case for complete waiver of pre deposit amount involved – Assessee directed to submit Rs.15 lacs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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