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2015 (6) TMI 189 - AT - Central ExciseImposition of interest and penalty - Clandestine removal of goods - Held that:- Commissioner while adjudicating the matter against KIL has held that the CPU/pen drive data is not reliable and on this basis had dropped the entire demand based on such data retrieved from CPUs Pen Drives and Laptops. - Out of the total duty demand of ₹ 95,85,397/- at least the demand of about ₹ 35 lakh may be sustainable - Here also the duty demand is based only on the entries in the purchase files maintained by the employees of KIL which had been recovered from their premises and prima facie, we do not find any other evidence of unaccounted purchase of raw material or evidence of clandestine removal by the appellant. - amount already deposited by the appellant during investigation is sufficient for hearing of their appeal and the requirement of pre-deposit of the duty demand, interest and penalty by the appellant company and the requirement of pre-deposit of penalty - Stay granted.
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