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2014 (1) TMI 964 - CESTAT AHMEDABADAiding and abetting the sale and purchase of chakdo rickshaws - Waiver of pre-deposit of penalties under Rule 26 of the Central Excise Rules, 2002 – Held that:- The role played by the current appellants is not free from doubt and needs to be gone into detail – the appellants had collected cash on behalf of the manufacturers over and above the invoice value, which would indicate that they were aware that the amount which has been collected, no duty is discharged by manufacturers - the chakdo rickshaws are registered by the appellants with the RTO based upon the documents which has been given to them by manufacturer and each indicates that assessee’s invoice of the sale of the chakdo rickshaws - both the appellants directed to deposit an amount of Rs.1,00,000 each as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – partial stay granted.
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