2013 (8) TMI 60

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..... s sought to be imposed. In the absence of any such findings, appellant has made out a prima facie case for the waiver of pre-deposit of the amount of penalty – Decided in favor of Assessee. - Appeal No.E/11602/13 - - - Dated:- 27-6-2013 - Mr. M.V. Ravindran, J. For the Appellant: For the Respondent: Shri P.N. Sarvaiya, A.R. ORDER Per : Mr. M.V. Ravindran; When this stay pe .....

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..... the interest liability which was fastened on him. Both the lower authorities have held that the appellant is liable to be visited with penalty under 173Q of the erstwhile Central Excise Rules, 1944. I find that at this juncture, both the lower authorities have not recorded any reasoning for visiting the appellant with penalty under 173Q of the erstwhile Central Excise Rules, 1944. In fact, the sai .....

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