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2014 (4) TMI 43 - CESTAT AHMEDABADWaiver of pre deposit - Penalty u/s 11AC - Clandestine removal of goods - Held that:- As regards the demand of duty evaded on the ground of clearance of Texturised Yarn in the form of job work done for M/s. S.B. Textiles, I find that both the lower authorities have recorded findings which indicate that M/s. S.B. Textile, though registered, did not file any return before the lower authorities or filed a nil return. It is also on record that it is admitted fact that S.B. Textile is fake and non-existent unit. If that be so, in my view, the job work which has been carried for him, needs to be substantiated, which has not been done in this appeal - Conditional stay granted.
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