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2014 (9) TMI 405 - HC - Central ExciseWaiver of pre-deposit of duty - clandestine removal - Order based on consumption of electricity - absence of corroborating and supportive evidence - Held that:- Several decisions, passed by the Tribunal as well as different High Courts on such issue, were brought to the notice of the Tribunal wherefrom it could be deciphered that consumption of electricity alone cannot be a sole determining factor in absence of any other corroborating and supportive evidence. On perusal of the judgments, rendered on the aforesaid issue and annexed to this writ petition, this Court finds there are divergent opinions on the above issue and, therefore, this Court feels that the matter is required to be heard for the purpose of settling an issue, which is still unsettled - prima facie case has been made out for an interim order - Respondent restrained from dismissing appeal - stay granted - Decided in favour of assessee.
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