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2013 (11) TMI 492 - CESTAT AHMEDABADWaiver of Pre-deposit - Personal Penalty under Rule 26 of CE Rules 2002 r.w. Erstwhile Rule 209A of CE Rules 1944 – receipt of fabrics on which duty liability was not discharged by an EOU - Held that:- The issue needs to be gone into detail whether as to penalty is liable to be imposed on them - It can be done, only after going through the statements recorded by the authorities - the statements of these individuals are not annexed to the appeal memoranda - Since the issue requires more appreciation of facts – thus the applicant are directed to deposit an amount of Rupees Five Thousand as Pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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