TMI Blog2014 (2) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... the provision for recovery of interest, penalties which are imposed on a proprietor/ concern, from others, it was informed that there is no such provision for recovery. On the face of it, we find that the amounts which are confirmed against M/s Aaishwarya International as dues, at the utmost, can be recovered from the proprietor of M/s Aaishwarya International and not from individuals who are, prima facie, in no way connected with the activities of such firms. In our view, the appellants herein have made out a prima facie case for waiver of pre-deposit of the amounts attributable to them by the adjudicating authority in his Order-in-Original - Applications for waiver of pre-deposit of amounts involved are allowed and recovery thereof staye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a International and its proprietor Shri Manish Dineshchandra Panwala are the persons behind the modus operandi of encashing the in-eligible CENVAT Credit , she would also draw our attention to the show cause notice and more specifically Para 18, wherein the show cause notice specifically directs these two appellants to show cause as to why the penalties should not be imposed upon them under the provisions of Rule 26 of Central Excise Rules, 2002. It is her submission that despite their response for non-imposition of penalty, the adjudicating authority has not imposed any individual penalty on them under Rule 26, but had sought to recover amount with interest and penalties imposed on M/s Aishwarya International or its proprietor. It is her s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , penalties which are imposed on a proprietor/ concern, from others, it was informed that there is no such provision for recovery. On the face of it, we find that the amounts which are confirmed against M/s Aaishwarya International as dues, at the utmost, can be recovered from the proprietor of M/s Aaishwarya International and not from individuals who are, prima facie, in no way connected with the activities of such firms. In our view, the appellants herein have made out a prima facie case for waiver of pre-deposit of the amounts attributable to them by the adjudicating authority in his Order-in-Original. 7. Applications for waiver of pre-deposit of amounts involved are allowed and recovery thereof stayed till the disposal of appeals. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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