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2013 (10) TMI 669 - CESTAT AHMEDABADFraud in relation to export - Waiver of Pre-deposit of Penalty – Applicability of Rule 26(2) of CE Rules – Waiver of Pre-deposit – Held that:- The adjudicating authority has recorded that the owner of M/s Shivshakti Textiles was constantly interacting with the appellant - Shri Sanjay Tiwari and Mr.D.S. Walia were known to each other and were engaged themselves in trying to create documents for export - All the legal arguments needs to be gone into detail vis-a-vis the role attributed to the current appellant, which can be done only at the final disposal of appeals – the appellant was directed to submit the amount as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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