2014 (1) TMI 520

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..... eaking - they are not arranging for the transport but is arranged by the dealers to transport scrap from appellant’s factory - prima facie, the appellant cannot be visited with penalty under Rule 26 of the Central Excise Rules, 2002 - the appellant has made out a strong prima facie for the waiver of the pre-deposit of the amount – Pre-deposits waived till the disposal – Stay granted. - Appeal No. .....

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..... s discharged the excise duty on the waste and scrap of iron, steel which arises due to the ship breaking. It is also on record that the appellant has stated very clearly that they are not arranging for the transport but is arranged by the dealers to transport scrap from appellant s factory. On the face of the evidences which is produced before us, prima facie, we find that appellant cannot be visi .....

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