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2014 (4) TMI 47 - CESTAT NEW DELHIWaiver of pre deposit - Statement of various persons was recorded indicating that they are not making entry in their statutory record showing the exact consumption of raw material resulting in excess production of final product & on the above basis proceeding was initiated - Held that:- recovery of documents from the appellant premises has not been disputed by them. When the same read alongwith statement of various persons including the Production Manager of the appellant, it becomes clear that the basis of which input output ratio adopted by the Commissioner is not in vacuum, but is made on the basis of the admission on part of various persons connected with the production of the sponge iron. As such at this prima-facie stage, we do not find a good case in favour of the appellant so as to dispense with the pre-deposit of entire amount of duty demand - Conditional stay granted.
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