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2014 (2) TMI 61 - AT - Central ExciseWaiver of pre-deposit - Clandestine removal of goods - Held that:- Representatives of the main appellant and the authorized signatory of the main appellant had, in their statements, indicated that there was some wrong doing in the manufacturing and clearing of Gutkha. The defences put by the ld. Counsel that such persons were not produced for cross-examination or had retracted the statement, is a question of facts which needs detailed verification. We find that the adjudicating authority has confirmed the demand by working back the quantity manufactured by the main appellant based upon the statements given by the lamination manufacturers. In our prima facie view, this could be a presumptuous way of coming to a conclusion that there was clandestine manufacture and clearance of Gutkha, in as much as we find that there are few evidences which would indicate that the other inputs which were required for manufacturing of Gutkha was also procured were unaccounted - these appellants were penalized on the ground that they had abetted the plan executed by the main appellant for clearance of the Gutkha without payment of duty - Decided against assessee.
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