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TMI Blog2015 (3) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... de for imposition of such penalty. Therefore, the appellant has made out a prima facie case for waiver. Accordingly, we grant waiver from pre-deposit of the penalty adjudged against the appellant and stay recovery thereof during the pendency of the appeal. - Stay granted. - Appeal No.E/87948/2013 - - - Dated:- 8-9-2014 - P R Chandrasekharan and Ramesh Nair, JJ. For the Appellant : Mr J C P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a delay in dealing with the matter as the Director fell sick. Medical certificate is also produced in support of the same. Considering the reason stated are satisfactory, we condone the delay and allow the appeal to be admitted. 4. The learned counsel for the appellant submits that the appellant is only a high-seas seller who sold the goods on high-seas to M/s. Cosmos Chemicals Intermediates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the department is engaging a special consultant for defending the matter and seeks time. 6. We find that the issue involved is very simple and straight forward. The question is whether penalty can be imposed under Rule 26 of the Central Excise Rules, 2002 on high-seas seller who has not dealt with the excisable goods. Prima facie, the said Rule 26 of the Central Excise Rules, 2002, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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