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2015 (10) TMI 890 - AT - Central ExciseWaiver of pre dpeosit - clandestine manufacture and removal of excisable goods - Penalty u/s 11AC - Held that:- Evidences have been brought on records by the investigation that there were clandestine manufacture and clearance of excisable goods in the form of shortage of finished good stocks and also from the private records maintained in the factory premises alongwith the statements of the concerned persons. On perusal of the case records, we find that the appellant has not made out a prima facie case for complete waiver of the confirmed dues and penalties. It is accordingly ordered that the appellant shall pre-deposit a amount - Subject to the payment of the above amount, there will be a stay on recovery of the remaining amount of duty, interest and penalties imposed - Stay granted.
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