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2015 (4) TMI 282 - AT - Central ExciseWaiver of pre deposit - Marketibility of goods - sale of spare part of automobile procured locally and imported after packing or unpacking - MRP based levy u/s 4A - Held that:- goods shall be brought under the purview of section 2(f)(iii) of Central Excise Act, 1944. - Appellant failed to show the percentage of sale without labeling and repacking and otherwise. Therefore, prima facie it enables us to construe that the entire clearing was made packing, repacking and labeling the goods for marketability thereof. Therefore, there is nothing to doubt the finding of Adjudicating Authority at this interim stage but to endorse to his view as well as contention of Revenue. We fail to understand why cross-examination is necessary in the present case when the appellant did not justify before the authority below as to necessity thereof. Since cross-examination is not a right to cause prejudice to the other side following dilatory tactics, that is deniable. There was nothing incredibility in the depositions brought out by the appellant. Statements recorded under section 14 of Central Excise Act, 1944 is in the course of Judicial proceeding. That cannot be brushed aside. Therefore, we are prima facie of the opinion that Revenue has a prima facie case for directing predeposit due to shifting of the unit - Decided against assessee.
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