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2015 (1) TMI 540 - CESTAT NEW DELHIWaiver of pre deposit - evasion of Excise duty - Clandestine removal of goods - Held that:- K/s K.P. Pouches were found to have indulged in clandestine removal of Gutkha evading Central Excise duty of more than ₹ 10 crores. It is not denied that marking Rajshree and Safal were found on the bags kept in the godown at Raipur. Prima facie, clandestine removals of such magnitude from this kind of factory could not have happened without the knowledge and approval of its two Directors. While any pre-deposit ordered will feel like causing some financial hardship which in any case is the consequence of the appellant s own acts/omissions, pre-deposit needs to be so calibrated as not to cause undue hardship. - Partial stay granted.
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