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2014 (1) TMI 379 - CESTAT AHMEDABADClandestine removal of frit – Undervaluation of goods – Waiver of Pre-deposit – Held that:- Two raw material suppliers have accepted to have sold the raw materials to the appellants without billing or under valuing the raw materials - All these evidences needs to be gone into detail to come to a conclusion - the admission made by the authorised signatory of the appellant accepted that there being clandestine manufacturing/ production and clearances in respect of frits is an evidence which cannot be over looked - the appellant has already deposited an amount of Rs. 10 Lakhs during the investigation - M/s. Jaysun Enterprise directed to deposit an amount of Rupees forty lakhs and M/s. Narmada Enterprise to deposit an amount of Rupees twenty five lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – partial stay granted.
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