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2015 (6) TMI 952 - AT - Central ExciseWaiver of pre deposit - Evasion of duty - Clandestine removal of goods - Penalty u/s 11AC - Held that:- It is a case, where the investigation recovered various chits containing entries directly demonstrating clearances of the goods manufactured by the appellant. That brought out the appellants as well as the buyer of such goods to levy. The buyer did not rule out appellant's involvement in the unaccounted clearances. They became witness against appellant by virtue of their dealing with such goods of appellant. The appellant also could not bring out any evidence to lead before the investigation as well as the authorities below, to prove that the goods covered by the chits did not belong to it. - chits assigned title to those chits being owned by it and the entries therein self against the appellant. When such cogent evidence surfaced, it is difficult to conclude that the clearances were accounted. It is therefore a clear case to hold that the goods were removed clandestinely and cleared without payment of duty. - Stay denied.
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