2013 (11) TMI 1199

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..... M.V. Ravindran; These Stay Petitions have been filed for waiver of pre-deposit of penalties imposed on the individuals under Rule 26 of Central Excise Rules, 2002. 2. Heard both sides. 3. The adjudicating authority has imposed penalties on these individuals under Rule 26 of Central Excise Rules, 2002, on the ground that the appellant had a reason to believe or was aware that the goods which we .....

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..... authority even if some motive has to be attributed to the current appellant. All the legal contentions raised by the ld. Departmental representative as to the appellant herein should be aware of proviso of Rule 25 of Central Excise Rules, 2002, cannot claim ignorance of law, can be considered at the time of final disposal of appeals. At this juncture, there being no finding that the goods receive .....

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