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2013 (11) TMI 1199 - CESTAT AHMEDABADWaiver of Pre-deposit – Penalty on Individuals under Rule 26 of CE Rules 2002 - Held that:- The statements recorded of all the assessees indicate that they had received the goods under some delivery challan - Though, the delivery challan is not a duty paying document, there is no further statement recorded of the current appellant to indicate that they had knowledge that the goods are liable for confiscation and are non-duty paid – Following Pharmica Vs CCE Thane [2007 (3) TMI 443 - CESTAT, MUMBAI] - there being no finding that the goods received by the appellant are liable for confiscation and the appellant had knowledge of such liability for confiscation - Prima facie the appellant has made out a case for the waiver of pre-deposit of amount till the disposal – stay granted.
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