M/s. Moongipa Roadways Versus CCE, Delhi - Central Excise - CESTAT NEW DELHI - Tri - Intention of duty evasion - Waiver of Pre-deposit Held that - Prima facie, the plea of innocence was rebutted by the Revenue by presumption of guilt - Manager did not speak anything as to where from 130 boras of gutkha was received - After a long time he stated the ownership of the goods - In between quite a long time was lost. Revenue got the advantage of the passage of time to have presumption of guilt - as ................................... Central Excise - Case Laws
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