2013 (10) TMI 956

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..... tion is filed for waiver of pre-deposit of duty of Rs.52,48,132/-, interest thereof and penalty equal to the duty. 2. The above said amounts have been confirmed by the adjudicating authority on the ground that clandestinely cleared the goods manufactured in factory premises without discharge of appropriate Central Excise duty. 3. Heard both sides and perused the records. 4. Ld. Chartered Accoun .....

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..... ere procuring the diesel engines and gear boxes which are required for the manufacture of rickshaws in their name as well as in other fictitious names and manufacturing and clearing the rickshaws. All the legal points and issues raised by the ld. Chartered Accountant can be considered at the time of final disposal of appeal. At this juncture, we find that the appellant has not been able to make a .....

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