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2012 (1) TMI 132 - AT - Central ExciseWaiver of pre-deposit of duty and identical amount of penalty - goods recovered from the Kerala dealer indicated the manufacturer of the goods either located in Jodhpur or at A-248, DSIDC, Narela, Delhi - Held that:- Admittedly the factory of the appellant is located at E-679, DSIDC Industrial Area, Narela, Delhi. Surprisingly, no investigations were conducted from the manufacturer located at A-248, DSIDC, Narela, Delhi or at their Jodhpur factory. As such, we find that though there is evidence to show that the recovery from the dealer revealed the manufacturer located at A-248, DSIDC, Narela, Delhi or at Jodhpur, they were neither visited by the officers, nor questioned. There is no direct statement or any direct evidence indicating that the goods stands manufactured by the appellant’s factory located at E-679, DSIDC Industrial Area, Narela, Delhi - recovery of records from the booking agent as well as railway receipts mentioning only quantity without any reference to name of consignor or consignee can be made the ground for demand on clandestine removal, is appropriate - Following decision of Sunrise Foods Products [2008 (9) TMI 729 - CESTAT NEW DELHI] - Stay granted.
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