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2013 (12) TMI 217 - CESTAT AHMEDABADAbetting and aiding clandestine removal – Goods manufactured and cleared from their factory – Waiver of Pre-deposit of Penalty under Rule 26 of Central Excise Rules, 2002 – Held that:- The statement of the appellant seems to be inappropriate Shri Mafatlal Harakchand Shah, has directed in a particular manner to remove the goods clandestinely - The defences taken needs to be gone into detail which can be done only at the time of final disposal of appeal - Prima-facie, the appellant has not made out prima facie case in their favour - Keeping in mind that the appellant is an individual and the unit M/s. Shriram Tubes Pvt. Limited is closed – appellant is directed to submit Rupees one lakh as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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