Directions for pre-deposits based on certain factors to prove secret removal of goods couldn’t be ch

Excise & Customs : Pre-deposit of Rs. 38 lakhs out of Rs. 230 lakhs after considering : (a) electricity consumption, (b) contradictions noted in assessee's books of account and (c) other material considered by adjudicating authority for alleging clandestine removal, cannot be regarded as unreasonable/arbitrary