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of <h1>Tribunal Waives Pre-deposit for Duty: Lack of Evidence on Clandestine Removal</h1> <h3>SVM CERA TEA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, SURAT-II</h3> SVM CERA TEA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, SURAT-II - 2013 (292) E.L.T. 580 (Tri. - Ahmd.) Issues involved:Waiver of pre-deposit for duty confirmed, under-valuation demand, alleged clandestine removal of 'Frit'.Analysis:The Stay Petition sought a waiver of pre-deposit for duty, interest, and penalty. The main issues were under-valuation demand and alleged clandestine removal of 'Frit'. The appellant's counsel argued for dividing the issue into under-valuation and clandestine removal demands, emphasizing a lack of evidence for clandestine manufacturing and clearance. The appellant had already deposited Rs. 25 lakhs. The Additional Commissioner contended that undervaluation was evident from supplier statements, linking gas consumption to alleged clandestine production. The Tribunal noted the lack of evidence supporting clandestine removal, highlighting the reliance on gas consumption alone for the demand. The Tribunal found the demand unsustainable without evidence of other required materials for manufacturing 'Frit'. Referring to a relevant High Court judgment, the Tribunal concluded that no case was established for clandestine removal. Regarding undervaluation, the deposited amount was deemed sufficient for appeal consideration. Consequently, the waiver of pre-deposit for the remaining amounts was allowed, with recovery stayed pending appeal disposal.
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