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2015 (10) TMI 899 - AT - Central ExciseWaiver of pre deposit - Clandestine manufacture and clearance of goods - Penalty u/s 11AC - Held that:- The case of the appellant for stay was mainly based on the ground that quantum of clandestine clearances and duty calculation is not correct as the statements of the directors were duly retracted at the earliest possible occasion. Learned A.R. on the other hand made the bench go through para-10 of the Order-in-Original dated-16/09/2013 to argue that duplication in duty calculation was found to the extent of only ₹ 8.40 Lakh. It is observed that Adjudicating Authority has given detailed reasonings for confirmation of the clandestine activities and duty. Prima facie, appellant has not made out a case for complete waive of the confirmed dues. - partial stay granted.
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