2012 (9) TMI 110

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....re-deposit of amount confirmed by adjudicating authority as in-eligible CENVAT Credit availed, duty liability on the clandestine removal of the goods. The duty liability has been confirmed along with interest and penalties have been imposed on the appellant.   2. Ld.Counsel submits that the first appellate authority has directed them to deposit the entire amount of duty liability and Rs.5 la....

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....harged. He submits that the appellant has already deposited an amount of Rs.3.30 lakhs towards confirmed liability on the clandestine removal along with interest and also 25% of the amount as penalty.   3. Ld.D.R., on the other hand, would submit that the appellant has not retracted the statement given by their proprietor as regards non-receipt of the inputs and also there are statements of ....

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..... In the absence of any findings on the merits of the case from the first appellate authority, we are unable to go into the merits of the case at this juncture. In order to appreciate the case on the merits of the case, keeping in mind that the appellant has deposited an amount of Rs.3.30 lakhs during the proceedings before the lower authorities along with interest and 25% of the amount towards pe....