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2013 (11) TMI 1195 - CESTAT NEW DELHIIntention of duty evasion - Waiver of Pre-deposit – Held that:- Prima facie, the plea of innocence was rebutted by the Revenue by presumption of guilt - Manager did not speak anything as to where from 130 boras of gutkha was received - After a long time he stated the ownership of the goods - In between quite a long time was lost. Revenue got the advantage of the passage of time to have presumption of guilt - as an interim measure to protect the interest of Revenue, the appellant is directed to deposit Rs. 10 lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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