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TMI Blog2013 (12) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is a job worker and is also holding a central excise registration as a manufacturer and cleared three-wheel vehicles on payment of central excise duty - In the absence of any demand of the duty from the appellant, it is not understandable how the penal provisions under Rule 25 can be fastened on the appellant and he be penalised under violation of the provisions of the Central Excise Act - the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed chakdo rickshaws for M/s. Atithi Gokul Automobiles Works who had cleared the said chakdo rickshaws clandestinely and there is a demand confirmed against said M/s. Atithi Gokul Automobiles Works. It is his submission that the appellant is correctly penalised under Rule 25 as he is not a job worker for M/s. Raj Auto Industries. 3. After considering the submissions made by ld. D.R. and perusal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osit of the amounts involved. 4. Accordingly, in the facts and circumstances of this case, we find that the appellant has made out a prima facie case for the waiver of the pre-deposit of the amounts involved and hence application for the waiver of penalty amount is allowed and recovery thereof on the penalty imposed is stayed till the disposal of appeal. (Dictated and pronounced in the Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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