2000 (6) TMI 330

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent. [Order]. - In this Stay Petition the appellant prays for complete waiver of pre-deposit of penalty of Rs. 77,000/- imposed on him by Deputy Commissioner, Central Excise, Calcutta III vide his Order C.No.V-84(15) 223-CE/Cal-II/Adjn/94/280 dated 16-3-1998. In the said order duty amount of Rs. 80,505.75 was confirmed which was duly paid by the appellant. Thus the appellant seeks....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the instant case the learned Advocate pleads that Department has failed to produce any evidence in respect of the alleged clandestine clearance and hence the charge of evasion of duty fails. In this connection, he relies upon the decisions of the Tribunal in Samsons (I) Ltd. v. C.C.E., Kanpur reported in 1996 (85) E.L.T. 120 (T), Icycold Commercial Enterprise v. C.C.E., Calcutta I reported in 1994....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Kennedy, learned JDR, reiterates the findings contained in the order impugned. He specifically invited attention to the modus operandi adopted by the appellant in clandestine manufacture and surreptitious removals of the impugned goods by manipulation of various records. He submits that this is not a case of improper maintenance of accounts but is a clear case of clandestine manufacture and surr....