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2013 (11) TMI 1156 - CESTAT NEW DELHIEvidences against Clandestine removal – Stay application - Whether any cogent evidence is available to interfere to the finding of the Adjudicating authority as to clandestine removal by the appellants and others instrumental to the clandestine removal – Held that:- The appellants connected to the clandestine removal whether were consciously and deliberately made so, record reveals that none of the grounds convince to hold that appeals of appellants are merited appeal - Adjudication findings have been based on evidence – thus, inference is not desirable - Goods found at different places were without payment of duty - Documents gathered during enquiry proved clandestine removal of the goods - There were several considerations applied by the Adjudicating authority to reach to the conclusion of contravention of provisions of law by appellant and consequences of adjudication have not flown following empty formality - Adjudication had proper basis and cogent evidence suggested for consequences of adjudication - All the applicants are directed to deposit the respective amounts demanded against them – Decided against Assessees.
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