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2013 (10) TMI 1042 - CESTAT KOLKATABenefit of SSI Exemption Notification No.8/2003 – Clubbing of clearance - allegation of creation of another dummy company - Waiver of Pre-deposit - Held that:- The Commissioner has already confiscated the Indian Currency on the ground that the same are related to sale proceed of goods manufactured and cleared by the applicant for the period from 2003 to 2007 - Prima-facie, the Department could not produce sufficient evidences to link the said currency found in the premises of the appellant to the sale proceeds of goods manufactured and cleared by the applicant, for a long period of four year and spreading from 2003 to 2007 - keeping in view that the total demand of duty lying with the Department, the Applicant is directed to deposit Rs.20.00 lakhs as pre-deposit – upon such submission the balance dues against all the applicants would stand waived and its recovery stayed during pendency of the appeals – Partial stay granted.
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