2014 (8) TMI 217

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....kharan The appeal and stay petition are directed against order-in-appeal no. BR/277/Th-I/2012 dated 09/11/2012 passed by the Commissioner of Central Excise (Appeals), Mumbai. Vide the impugned order, the learned lower appellate authority upheld the confirmation of duty demand to the extent of Rs. 20,94,889/- along with interest thereon and also imposing equivalent amount of penalty being the in....

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....d prior to the panchnama proceedings and, therefore, the panchnama proceedings could not be relied upon. To ascertain the factual position we had requested the appellant to produce a copy of the assets register maintained by the factory with regard to the installation and use of capital goods. A copy of the assets register was produced before us and on seeing the same, a doubt arose about the genu....

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....oked up one and, therefore, cannot be accepted as a reliable evidence. 4. In these circumstances, inasmuch as the appellant has not come out with a clean hand, in the absence of any evidence of having received and installed the capital goods in the factory, the appellant has not made out any case for grant of stay. Accordingly, we direct the appellant to deposit the entire duty demand confirmed....