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2014 (2) TMI 635 - CESTAT NEW DELHIWaiver of pre-deposit of demand on account of penalties - under-valuation and clandestine removal - Difference of opinion - Held that:- matter referred to larger bench with the following questions: Whether in view of the facts of active involvement of M/s Suraj Medical Agencies, Sh. Roshan Lal Kawatra, Sh. Kashmir Chand and Sh. Ashok Kumar in the clandestine manufacture and clearance of medicaments by M/s Gold Star Pharmaceuticals Pvt Ltd, pre deposit of penalty imposed upon them under rule 26 of the Central Excise Rules 2002 is demandable as recorded by the Member (Technical). Whether considering the case laws cited by the ld. Advocate Stay is to be granted to M/s Suraj Medical Agencies, Sh. Roshan Lal Kawatra, Sh. Kashmir Chand and Sh. Ashok Kumar as held by the Hon'ble Member (Judicial).
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