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2013 (11) TMI 1143 - CESTAT NEW DELHISuppression of goods – Clandestine removal of goods – Goods were confiscated – Redemption fine and penalty imposed – Waiver of Pre-deposit - Held that:- Assessee contended that they have not redeemed the goods so far and goods continued to be in the custody of department - under Section 35 F of Central Excise Act, in case the goods are under the control of Central Excise authorities, waiver can be granted to the appellants for depositing duty, interest and penalty – here also, goods seized and confiscated are under the control of department - Pre-deposits waived till the disposal – stay granted.
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