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2015 (3) TMI 249 - CESTAT MUMBAIWaiver of pre-deposit of duty interest and penalty - clandestine removal of goods - there is excess electricity consumption - Held that:- when the examination has been conducted in the factory of the applicant, and duty has been arrived at during the impugned period on the basis of electricity consumption, production has been made by the applicant and same has been cleared without payment of duty. In these circumstances, applicant has failed to make out a case for 100% waiver of pre-deposit. Accordingly, I direct the applicant to pay 50% of the duty within eight weeks and report compliance on 09.06.2014. On such compliance, balance amount of duty, interest and penalty shall remain waived during the pendency of the appeal. - Partial stay granted.
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