2014 (1) TMI 423

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....d removal of 'Chakado Rickshaw' from the factory premises of the appellant. 3. Heard both sides and perused the records. 4. Shri Devan Parikh, Learned Senior Counsel appearing along with Shri Nirav Shah, advocate, would take us through order in original, allegations in the show cause notice and findings which are recorded by the adjudicating authority. He would submit that there is no independent corroboration of the allegation that there was clearance of 1792 Chakado Rickshaws clandestinely. He would also draw our attention to the fact that adjudicating authority, in paragraph 29.1, has recorded that the appellant has been informing to the statutory authority ARAI about the Chakado Rickshaws manufactured and cleared by them. He would sub....

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....is case is identical to the issue in the case of Hakikat Auto Industries and Somnath Auto Garage, wherein this Bench has directed both the appellants to deposit 50% of the amount. He would also draw our attention to Para-20 of the order in original wherein the proprietor of the appellant had in statement recorded that they had cleared 1792 numbers of Chakado Rickshaws and has received amount in cash and utilized the same in purchases of spare parts and engines. He also submit that on the face of such an admission, there cannot be any doubt as to the clandestine manufacturing and removal of Chakado Rickshaws by the appellant. 6. In rejoinder, learned senior counsel would submit that coordinate Bench of the Tribunal in the case of Vijay Pack....