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TMI Blog2014 (2) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... 59 invoices again. Prima facie applicants are maintaining proper records from which it could be established the manufacture and clearance of goods, from the factory on payment of duty . Thus, at this stage, the applicants could able to make out a prima facie case for waiver of pre-deposit of penalty imposed against each of the applicants under various provisions of Central Excise Rules. In the result, pre-deposit of penalty against each of the applicants, is waived and its recovery stayed during the pendency of the appeal - Stay granted. - Appeal Nos. 658-662/2012 - Stay Order Nos. S/75068-75072/KOL/2014 - Dated:- 16-1-2014 - DR.D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant : Sri Ravi Raghavan, Advocate Sri Abhisek Anand, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords meticulously, about receipt of raw materials , its use in the manufacture and production of finished goods in their private records. The Ld. Advocate took us through the evidences listed in their paper book with reference to a particular project (page 55, Vol. I, Sl. No. 103- Project Number 360687). He has explained the detail movement of the raw materials received and its use in the factory for production and ultimate clearance from the factory. It is his submission that each and every order received were given a particular project number and all movements are recorded in their computer till its clearance from the factory. It is his submission that at no point of time, there had been any intention in the applicants mind to clear th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the opening and closing balance, cannot invariably be maintained in all cases, like in the case of finished goods which are identical. 5. Heard both sides and perused the records. Prima facie, we find that even though the goods were manufactured and accounted for, in the private records maintained by the Applicant and subsequently invoices were also prepared for clearance of the said goods, but due to non-lifting of the said goods by the respective customers, the applicant could not clear the goods from the factory. However, subsequent to the visit of the Central Excise officers on 25/6/2010, the applicant paid appropriate Central Excise duty against 559 invoices again and prima facie, we find that the Commissioner (Appeal) while consideri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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