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2012 (8) TMI 847 - AT - Central ExciseWaiver of condition of pre-deposit of penalty - Multi Track Pan Masala Making Machine No. PK 90 GHP - Penalty has been imposed on the appellant on the ground that he abetted evasion of excise duty by wrongly describing the machine in the invoice as ‘Simplex single track Pan Masala packing machine’ - Held that:- it is apparent that the case of the appellant is not covered under clause (1) of Rule 26 as he has not dealt with excisable goods in any manner whatsoever. He has only supplied the packing machine. Coming to clause (2) of Rule 26, under this clause, prima facie the case of the appellant is not covered because neither there is any evidence that the appellant issued the invoices which according to the Department wrongly described the packing machine nor is there any evidence that the aforesaid wrong description in the invoices was given by the issuing clerk on the instruction of the appellant who is Director of the company. Further, ld. Jt. CDR has failed to point out any evidence which may show that the appellant in any manner entered into conspiracy with the main assessee M/s Dharampal Satyapal Ltd. or he has abetted the making of wrong invoices or evasion of excise duty. Thus we are of the view that appellant has a strong prima facie case which calls for waiver of the condition of pre-deposit of penalty for hearing of the appeal - Stay granted.
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