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M/s. Hosch Equipment (India) Ltd. Versus Commr. of Central Excise, Kolkata-VII

2015 (10) TMI 890 - CESTAT KOLKATA

Waiver of pre dpeosit - clandestine manufacture and removal of excisable goods - Penalty u/s 11AC - Held that:- Evidences have been brought on records by the investigation that there were clandestine manufacture and clearance of excisable goods in th .....

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ie case for complete waiver of the confirmed dues and penalties. It is accordingly ordered that the appellant shall pre-deposit a amount - Subject to the payment of the above amount, there will be a stay on recovery of the remaining amount of duty, i .....

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er : Sri R. Agarwal, C.A. For the Respondent : Sri M. Chattopadhyay, A.C. (A.R.) ORDER Per Shri H.K. THAKUR This application has been filed by the appellant against Order-in-Original No. 11/COMMISSIONER/CE/KOL-VII/ADJN/2012-13 dated-28/03/2013 under .....

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Act, 1944. 2. Shri R. Agarwal, C.A. appearing on behalf of the appellant argued that appellant is the manufacturer of Belt Scraper and parts of Belt Scraper. That a case of clandestine manufacture and removal has been booked against the appellant on .....

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destine removal is based on presumption and assumption false allegation as no excess/shortage of raw materials was found in the factory premises. He further argued that duty demand cannot be made merely on the basis of hypothetical facts and on uncor .....

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s of the concerned persons recorded clearly revealed that there was clandestine manufacture and clearance of excisable goods by the appellant. Ld. A.R. strongly defended the order passed by the adjudicating authority. 4. Heard both sides and perused .....

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