2009 (9) TMI 915

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....m the reading of the impugned order that the Tribunal has taken into consideration respective submissions of the parties in forming the prima facie view. It has also taken into consideration relevant case law stating the principles which are to be applied in deciding the applications relating to pre-deposit in terms of section 35F of the Central Excise Act. In its detailed discussion after analysing the respective merits of the cases of both the parties, the Tribunal has exercised its discretion holding that at this stage that the interest of justice would be served by directing the petitioners to pay one third of the amount of duty, interest and penalty. The main reasons in taking the aforesaid course of action and which inter alia, influe....

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....arding the duty liability are solely based on the consumption of electricity with no corroboratory piece of evidence is also devoid of substance, besides being the fact that in case of clandestine production and removal, the department is entitled to rely upon such documents bearing in mind the decision of the Supreme Court in Triveni Rubber and Plastics case that such evidence can form basis to ascertain the duty liability in such cases to manufacture. 11. The findings clearly disclose consideration of the fact that during the relevant period nearly 9 truck load of illegitimate raw material was supplied weighing about 143.32 MT and 2 truck weighing about 40 MT was supplied by the suppliers to the appellants. The finding also disclo....