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2014 (1) TMI 519 - CESTAT AHMEDABADAiding and abetting the sale and purchase of chakdo rickshaws - Waiver of Pre-deposit of Penalty under Rule 26 of Central Excise Rules, 2002 – Held that:- There is a finding recorded by the adjudicating authority that 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 - the appellants to deposit an amount of Rs.25,000 as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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