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2014 (6) TMI 549 - AT - Central ExciseWaiver of pre-deposit of penalty - Penalty under Rule 25 of the Central Excise Rules, 2002 - penalty on purchaser of goods - Held that:- adjudicating authority has not imposed any penalty under Rule 26 but has imposed penalty under Rule 25 of the Central Excise Rules, 2002. On bare reading of the provisions of Rule 25 of the Central Excise Rules, 2002 we find that penalty can be imposed under the specific rule on producer, manufacturer and registered persons and not on the purchaser who has placed an order for supply of goods. In view of the foregoing, we find that the appellant has made out a prima facie strong case for waiver of the pre-deposit of the amounts involved - Stay granted.
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