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    <title>2015 (5) TMI 568 - CESTAT NEW DELHI</title>
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    <description>The Tribunal directed the appellant to deposit Rs. 12 crores within four weeks and stay the realization of the balance amount of duty and penalty during the pendency of the appeal or for six months, whichever was earlier. The judgment emphasized issues of clandestine manufacture, suppression of raw material receipts, discrepancies in production records, and evasion of excise duty, highlighting the need for a substantial pre-deposit to safeguard revenue interests.</description>
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      <link>https://www.taxtmi.com/caselaws?id=259694</link>
      <description>The Tribunal directed the appellant to deposit Rs. 12 crores within four weeks and stay the realization of the balance amount of duty and penalty during the pendency of the appeal or for six months, whichever was earlier. The judgment emphasized issues of clandestine manufacture, suppression of raw material receipts, discrepancies in production records, and evasion of excise duty, highlighting the need for a substantial pre-deposit to safeguard revenue interests.</description>
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