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2009 (10) TMI 290 - HC - Central ExciseClandestine removal- All these four Central Excise Appeals, under Section 35G of the Central Excise Act, 1944, arise out of the orders passed by the Customs, Excise and Service Tax Appellate Tribunal. Appeal by the appellant-company and the three directors of the company, against the adjudication order of the Commissioner, Central Excise, Noida confirming the payment of Central Excise Duty (including cess) and also the penalty of the like amount, on the company under the proviso to Section 11A(1) and Section 11AC read with Rule 25 of the Central Excise Rules, 2002. In this case goods removed from factory without manufacturer’s invoice. Traders invoice showing sale of subject goods was issued even before weighment of consignment. Neither manufacturer’s invoice nor any other record available in the factory. Prima facie, assessment made on the basis of materials collected at the time of inspection as well as through the weighment agency on the trucks which were owned by directors, was sufficient to record findings of clandestine removal. Appellants neither made out a good case on merits to be considered by Appellate Tribunal not proved undue hardship to waive condition of pre-deposit of Basic Excise Duty and penalty.
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