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of <h1>CESTAT Mumbai: Pre-deposit waived, hearing scheduled in partner's penalty appeal. Commissioner refrains due to joint appeal.</h1> <h3>SAMIR T. THAKKAR Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-IV</h3> The Appellate Tribunal CESTAT, Mumbai found a prima facie case for waiving the pre-deposit and set a date for the regular hearing in a case where a ... Stay/Dispensation of pre-deposit of personal penalty The Appellate Tribunal CESTAT, Mumbai heard a case where the appellant, a partner in a company, appealed against a penalty imposed under certain rules. The Commissioner (Appeals) refrained from passing an order on the penalty as the partner did not file a separate appeal. The appellant argued that he had jointly replied to the Show Cause Notice and filed a joint appeal/stay application with the Commissioner (Appeals). The Tribunal found a prima facie case for waiving the pre-deposit and set a date for the regular hearing.
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