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2013 (12) TMI 339 - CESTAT AHMEDABADPenalty under Rule 25 of the Central Excise Rules, 2002 – Clandestine removal of chakdo rickshaws – Whether is appellant is job worker or not for M/s. Raj Auto Industries – Waiver of pre-deposit – Held that:- The appellant has been penalised under Rule 25 of the Central Excise Rules, 2002 - the appellant is a job worker and is also holding a central excise registration as a manufacturer and cleared three-wheel vehicles on payment of central excise duty - In the absence of any demand of the duty from the appellant, it is not understandable how the penal provisions under Rule 25 can be fastened on the appellant and he be penalised under violation of the provisions of the Central Excise Act - the appellant has made out a prima facie case for the waiver of pre-deposit of the amounts involved – Pre-deposits waived till the disposal – Stay granted.
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