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2013 (12) TMI 1143 - CESTAT AHMEDABADChhakdo Rikshaws received and cleared without any invoice - Waiver of Pre-deposit of Penalty 26 of Central excise Act,2002 – Held that:- The issue involved needs to be appreciated on the evidence on record and also on the factual position as to the role played by the appellant in receipt and disposing of 54 Chhakdo Rikshaws, which were received by him without any duty paying document - the appellant has not made out a case for complete waiver of the amount of penalty - appellant is directed to deposit an amount of Rupees ten thousand as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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