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2013 (11) TMI 1113 - CESTAT KOLKATAClandestine Removal of Goods - Non-accountal of waste and scrap in their statutory records - Waiver of Pre-deposit of duty - Penalty u/s 11AC of the Central Excise Act, 1944 r.w Rule 25 of the Central Excise Rules, 1944 – Held that:- The Applicant had recorded the receipt of the waste and scrap and its utilization in their factory in their internal private records - after discontinuation of various statutory records, the Revenue has accepted private records showing receipt and consumption of raw materials in the factory - once the Applicant had received the waste and scrap from the job worker and accounted for the same in their private records, the allegation of non-accountal of such waste and scrap in their statutory records, would not be construed that the waste and scrap had been removed clandestinely without payment of appropriate duty – Prima facie the Applicant could able to make out case for total waiver of pre-deposit of the dues – Pre-deposit of the dues waived till the disposal – Stay granted.
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