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2006 Supreme(SC) 1169

ARIJIT PASAYAT, LOKESHWAR SINGH PANTA
Benara Valves LTD. – Appellant
Versus
Commissioner of Central Excise – Respondent


JUDGMENT

Arijit Pasayat, J. - Leave granted.

2. Challenge in these appeals is to the order passed by the Allahabad High Court dismissing the writ petitions filed by the appellants who had filed the writ petitions questioning correctness of the order passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (in short the Tribunal) dealing with the applications filed for staying recovery of duty and penalty imposed pending disposal of the appeals before the Tribunal. Allegations against the appellants were to the effect that they were removing excisable goods clandestinely without payment of duty and without raising Central Excise invoices/bills under the guise of estimates/rough estimates to their front trading firms which they called houses and consequently to the ultimate customer. Searches were conducted at the premises of manufacturing units and other connected concerns, through whom the goods were allegedly sold. During the search, incriminating documents were allegedly recovered from various premises and statements of the concerned persons have also been recorded.

3. After issuing notice under Central Excise Act, 1944 (in short the Act), Central Excise Rules, 194

























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