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    <title>2013 (11) TMI 81 - CESTAT KOLKATA</title>
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    <description>The appellant&#039;s request for a total waiver of pre-deposit of duty and penalty under Section 11AC of CEA, 1944 was denied. The adjudicating authority reduced the initial demand to Rs.3.1 crores considering evidence of clandestine removal of goods. Despite the appellant&#039;s arguments regarding contradictions in the order and financial hardship, the Tribunal upheld the reduced demand and directed the appellant to deposit Rs.40.00 Lakhs within 12 weeks to stay recovery during the appeal process. The Revenue&#039;s position on clandestine removal of goods was supported by seized private records and evidence, leading to the denial of the appellant&#039;s plea for total waiver.</description>
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    <pubDate>Thu, 18 Jul 2013 00:00:00 +0530</pubDate>
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      <title>2013 (11) TMI 81 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=238904</link>
      <description>The appellant&#039;s request for a total waiver of pre-deposit of duty and penalty under Section 11AC of CEA, 1944 was denied. The adjudicating authority reduced the initial demand to Rs.3.1 crores considering evidence of clandestine removal of goods. Despite the appellant&#039;s arguments regarding contradictions in the order and financial hardship, the Tribunal upheld the reduced demand and directed the appellant to deposit Rs.40.00 Lakhs within 12 weeks to stay recovery during the appeal process. The Revenue&#039;s position on clandestine removal of goods was supported by seized private records and evidence, leading to the denial of the appellant&#039;s plea for total waiver.</description>
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      <pubDate>Thu, 18 Jul 2013 00:00:00 +0530</pubDate>
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