2014 (1) TMI 2

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..... stay petition is filed for waiver of pre-deposit of an amount of Rs. 1,04,083/- imposed as penalty on the appellant under Rule 26 of the Central Excise Rules, 2002. 2. Heard both sides and perused the records. 3. As correctly pointed out by ld. Counsel, the appellant has been imposed penalty under Rule 26(2) of the Central Excise Rules, 2002 for an offence committed by him by issuing a .....

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..... ting the other person, was receiving goods without invoices. This plea can be pressed into only for the offences committed by under Rule 26 from 2007 only. I am fortified by the judgment of the Hon'ble Supreme Court in the case of Commissioner of Central Excise v. Elgi Equipments Ltd. reported in 2001 (128) E.L.T. 52 (S.C.). 6. In view of the foregoing, I am of the considered view that the a .....

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