9911796707
TMI Blog2015 (11) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... l) For the PetitionerS/Shri G L Rawal, Rohit Choudhery, K K Anand, Sanjay Narula Advocates For the Respondent : Shri Pramod Kumar, Jt.CDR Petitioners: Jai Ambey Goods Carrier, Lift and Shift, Shri Ashok Kumar Sharma, Shri Rakesh Kumar Bhadoria, Shri S N Jha, Shri Sanjay Kumar Joshi, Shri N K Gupta, Shri G L Mohta, Associated Steel Industries, Vinayak Ispat, Sharda Ispat Ltd., Orange City Steel Industries P Ltd., Diganath Steel Ind Engg. Works, Prabhu Steel Industries, Munish Forging, R K Steel Industries, Raju Steel Industries, Swetal Steel Industries Ltd., Sunvijay Rolling and Engg. Ltd. And Prakash Industries Ltd. ORDER Per Ashok Jindal : E/stay/59376/2013 - Vivek Steels The applicant is a broker. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , prima facie, on the applicants is not imposable. Therefore, the applicants have made out a case for waiver of pre-deposit. Accordingly, we waive the requirement of pre-deposit of penalty imposed on the applicants and stay recovery thereof during the pendency of the appeals. E/stay/59379 /2013 - Shri Ashok Kumar Sharma E/stay/ 59380/2013 - Shri Rakesh Kumar Bhadoria E/stay/ 59381/2013 - Shri S N Jha E/stay/ 59382/2013 - Shri Sanjay Kumar Joshi E/stay/ 59383/2013 - Shri N K Gupta The applicant are seeking waiver of pre-deposit of penalties imposed upon them under Rule 26 of the Central Excise Rules, 2002. 2. Heard the parties. Considered the submissions. 3. As the applicants are the employees of M/s. Prakas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ispat Ltd. E/stay/59388/2013 - Orange City Steel Industries P Ltd. E/stay/59389/2013 - Diganath Steel Ind Engg. Works E/stay/59390/2013 - Prabhu Steel Industries E/stay/59391/2013 - Munish Forging E/stay/59392/2013 - R K Steel Industries E/stay/59393/2013 - Raju Steel Industries And E/stay/59394/2013 - Swetal Steel Industries Ltd. The applicants are seeking waiver of pre-deposit of penalties imposed upon them under Rule 26 of the Central Excise Rules, 2002. 2. The allegation against the applicants is that they have dealt with the goods sold by M/s. Prakash Industries Ltd. in various capacity as the recipient of the goods on the strength of invoices issued by Vivek Steels, one of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods in question in bonafide manners and paid the duty thereon to the supplier of the goods, which was ultimately paid by M/s. Prakash Industries. It is not also the case of the Revenue that appellant has taken inadmissible Cenvat Credit. In these circumstances, prima facie, appellant has made out a case for complete waiver of pre-deposit. Consequently, we waive the requirement of pre-deposit of entire amount of penalty during the pendency of the appeal. E/stay/59525/2013 - Prakash Industries Ltd. Considered the fact that applicant has paid the entire amount of duty in dispute. Therefore, we waive the requirement of pre-deposit of interest and penalty in compliance to the provisions of section 35F of Central Excise Act, 1944. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
