- (1.) We have heard Shri B.P. Singh Thakray assisted by Shri Sushil Kumar Srivastava for the appellant. Shri Vinod Kant appears for the Central Excise Department.
(2.) These eight appeals are directed against a common order passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, West Block No.2, R.K. Puram, New Delhi dated 10.1.2013 directing pre-deposit of Rs.1 Crore within eight weeks as a condition of stay of recovery of the balance amount of duty and penalties against all the applicants till the disposal of the appeals.
(3.) Brief facts giving rise to these appeals are that the officers of Directorate of Central Excise Intelligence received information that M/s Musk Tobacco (India) Ltd. is indulging in evasion of central excise duty by not accounting for their products and selling the goods without issue of invoices. Various locations of the company including its godowns and transporter's premises were searched. The officers found cigarettes of various brands namely ''777', ''Commander', ''Captain', recovered from the factory premises. Apart from these brands, cigarettes of ''Perfect' brand owned by M/s R.K. Cigarettes (P) Ltd. were also recovered. Huge quantity of shells, sliders, wrappers were also found, which showed that the company was also manufacturing goods for brands owned by others. The search at the godown resulted in recovery of ''Captain' brand cigarettes. The persons present in godowns stated that the goods were received without any invoices from M/s Musk Tobacco and accordingly the goods were seized.;