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2015 (1) TMI 1088 - AT - Central ExciseWaiver of pre deposit - illegal manufacture and clandestine clearance of the Pan Masala/ Gutkha - Held that:- lot of evidence is required to be scrutinized and examined before arriving at a final verdict. The fact that Shri Vijay Mishra has not been found by the Revenue nor has been produced by the assessee and his address had been found to be fake, coupled with the evidence of recovery of supari and oven machine from the residential premises read with the statements of the workers, tilt the weight of the evidence towards the Revenue. However, keeping in view the fact that there is no inculpatory statement by the appellant and he has produced the rent deed which was not questioned by the Revenue and keeping in view the financial condition of the appellant, who is an individual and not a body corporate, we deem it fit to direct the appellant to deposit an amount of Rs . 10,00,000 within a period of twelve weeks, subject to which the pre-deposit of balance amount of duty and penalty shall stand waive - Partial stay granted.
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