2003 (12) TMI 438 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai heard a case where the appellant, a partner in a company, appealed against a penalty imposed under certain rules. The Commissioner (Appeals) refrained from passing an order on the penalty as the partner did not file a separate appeal. The appellant argued that he had jointly replied to the Show Cause Notice and filed a joint appeal/stay application with the Commissioner (Appeals). The Tribunal found a prima facie case for waiving the pre-deposit and set a date for the regular hearing.