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2013 (10) TMI 669 - AT - Central ExciseFraud in relation to export - Waiver of Pre-deposit of Penalty Applicability of Rule 26(2) of CE Rules Waiver of Pre-deposit Held that - The adjudicating authority has recorded that the owner of M/s Shivshakti Textiles was constantly interacting with the appellant - Shri Sanjay Tiwari and Mr.D.S. Walia were known to each other and were engaged themselves in trying to create documents for export - All the legal arguments needs to be gone into detail vis-a-vis the role attributed to the current appellant, which can be done only at the final disposal of appeals the appellant was directed to submit the amount as pre-deposit upon such submission rest of the duty to be waived till the disposal Partial stay granted.
Issues: Application for waiver of pre-deposit of penalty imposed under Rule 26 of Central Excise Rules, 2002.
Analysis: 1. The appellant argued that they were not directly involved in the fraudulent activities related to improper exports, citing a precedent case for support. They contended that the provisions of Rule 26(2) of Central Excise Rules, 2002 may not be applicable due to the timeline of the case. 2. The Departmental Representative claimed that the main person involved in the fraud had implicated the appellant in the fraudulent activities. The adjudicating authority had found evidence suggesting the appellant's involvement in creating export documents through a known associate. 3. The Tribunal focused on the stay petitions filed by the appellant. After reviewing the records, it was noted that the appellant's interactions with individuals involved in the fraud needed further examination at the final disposal of the appeals. Therefore, the appellant was directed to deposit a specific amount within a specified timeframe for further consideration. 4. Considering the individual status of the appellant, a deposit of Rs.50,000 was ordered to be made within eight weeks, with compliance to be reported to the Deputy Registrar. The appellant was required to report compliance by a certain date for the Tribunal to make a final decision on the waiver of pre-deposit and stay of recovery until the appeal's disposal.
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