2008 (7) TMI 820

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..... rder]. This is a case of clandestine removal and consequential demand of duty and equal amount of penalty with interest. In this case, the demand has been made against M/s. Palav Synthetics for clandestine removal which had happened and detected in the year 2001. The present management took over the factory in September 2002. At the time of obtaining of Central Excise registration, the appel .....

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..... tions conducted by the department. He also states that the liability of excise duty falls on manufacturer and at the relevant time when the clandestine removal took place, present management was not the manufacturer. They were compelled to give an undertaking on the stamp paper to take over the management and in any case the future liabilities would not include the liability which has not even ari .....

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..... ma facie, the appellant has no case. Learned consultant admitted that he has not checked up the financial position of the appellant. In view of the fact that no prima facie case has been made out on merit, appellants are required to make payment of pre-deposit of Rs. 75,000/- (Rupees Seventy Five Thousand only) which is less than 75% of the duty within eight weeks from today. Matter will come up f .....

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