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2013 (11) TMI 1424 - AT - Central ExciseClandestine manufacture and removal of goods - Waiver of Pre-deposit of duty – Penalty u/s 11AC of the Central Excise Act, 1944 – Personal penalty under Rule 26 of the Central Excise Rules, 2002 – Held that:- There are enough substance in the allegation of the Department that the goods were manufactured and cleared clandestinely without payment of duty - The Department has adduced credible evidences in the form of parallel invoices, a fact admitted by one of the Directors that the goods mentioned in these invoices were cleared clandestinely without payment of duty - the exact quantity of goods, could be ascertained at the time of disposal of the Appeals, after considering the evidence on record - Prima facie the Applicants could not able to show that it is a case of no evidence - the claims and counter claims rest on the evidences adduced by both sides, which require detail analysis and could be possible at the time of the disposal of the Appeal - applicant directed to deposit 25% of the duty as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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