2013 (11) TMI 1199

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..... atement recorded of the current appellant to indicate that they had knowledge that the goods are liable for confiscation and are non-duty paid – Following Pharmica Vs CCE Thane [2007 (3) TMI 443 - CESTAT, MUMBAI] - there being no finding that the goods received by the appellant are liable for confiscation and the appellant had knowledge of such liability for confiscation - Prima facie the appellan .....

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..... judicating authority has held that the main noticee in this case had removed the goods clandestinely without discharging the duty liability and the appellant herein being a purchaser of such goods, was aware of said non-payment of duty. On perusal of the records, we find that the statements recorded of all the assessees herein indicate that they had received the goods under some delivery challan. .....

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..... ppellant had knowledge of such liability for confiscation. Prima facie, we find that the appellant has made out a case for the waiver of pre-deposit of amounts of penalties imposed on them. This view of ours is also fortified by the Stay Orders of co-ordinate Bench in the case of Pharmica Vs CCE Thane 2007 (213) ELT 124 (Tri-Mumbai) in similar situation. 4. Accordingly, the applications for waiv .....

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