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2014 (2) TMI 502 - CESTAT KOLKATAWaiver of pre-deposit of penalty - Goods not removed even though invoiced prepared - Cancellation of order - Held that:- Prima facie even though the goods were manufactured and accounted for, in the private records maintained by the Applicant and subsequently invoices were also prepared for clearance of the said goods, but due to non-lifting of the said goods by the respective customers, the applicant could not clear the goods from the factory. However, subsequent to the visit of the Central Excise officers on 25/6/2010, the applicant paid appropriate Central Excise duty against 559 invoices again. Prima facie applicants are maintaining proper records from which it could be established the manufacture and clearance of goods, from the factory on payment of duty . Thus, at this stage, the applicants could able to make out a prima facie case for waiver of pre-deposit of penalty imposed against each of the applicants under various provisions of Central Excise Rules. In the result, pre-deposit of penalty against each of the applicants, is waived and its recovery stayed during the pendency of the appeal - Stay granted.
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