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2013 (11) TMI 1345 - CESTAT KOLKATAClandestine manufacture and clearance of MS ingots – Retrieval of private records/data stored in a Pen-drive – Waiver of Pre-deposit – Held that:- Prima facie, the Commissioner has dealt in detail the evidences retrieved from the Pen-drive from the employee of the Applicant and on comparison the said data with the statutory register maintained by the Applicant in the factory, discrepancies were noticed relating to the production and clearance of finished goods - the data which has been retrieved from the possession of the employee of the Applicant and the data has relevance to the statutory records maintained by the Applicant as there were common transactions between the data found in the Pen-drive and also entries in the statutory records - it is a question of appreciation of evidence and not a case of no evidence – assessee directed to deposit 50% of the total amount of duty to be submitted as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – partial stay granted.
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