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2013 (11) TMI 1083 - CESTAT KOLKATADifference in figures of Consumption - Clandestine Removal of Goods – Waiver of Pre-deposit – Held that:- The difference in the figures of consumption was considered as the quantity of oxygen removed clandestinely without payment of duty - the claim of the applicant that there was an error in page 429 and correct figure of consumption is reflected at page 369 of the Report which tallies with the daily production report and quantity shown in RT-12 Return - There is force in the submission of the applicant that the difference in figures on consumption of oxygen, as shown in page 369 and page 429, apparently cannot be considered as removal without payment of duty, in absence of other corroborative evidence – Prima facie the applicant is able to make out a case for total waiver of dues - all dues as pre-deposit waived and its recovery stayed during the pendency of the appeal – stay granted.
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