2013 (12) TMI 1143 - AT - Central Excise

Chhakdo Rikshaws received and cleared without any invoice - Waiver of Pre-deposit of Penalty 26 of Central excise Act,2002 Held that - The issue involved needs to be appreciated on the evidence on record and also on the factual position as to the role played by the appellant in receipt and disposing of 54 Chhakdo Rikshaws, which were received by him without any duty paying document - the appellant has not made out a case for complete waiver of the amount of penalty - appellant is directed to deposit an amount of Rupees ten thousand as pre-deposit upon such submission rest of the duty to be stayed till the disposal Partial stay granted.

Summary

The Appellate Tribunal CESTAT Ahmedabad heard a stay petition for waiving a penalty of Rs. One lakh imposed on the appellant for receiving 'Chhakdo Rikshaws' without proper documentation. The Tribunal directed the appellant to deposit Rs. 10,000 within eight weeks and allowed waiver of the remaining penalty amount, with recovery stayed until appeal disposal.