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<h1>CESTAT Ahmedabad: Rule 15 Waiver Granted, No Personal Penalties</h1> <h3>DH. WADHWANI Versus COMMISSIONER OF CENTRAL EXCISE, SURAT-II</h3> DH. WADHWANI Versus COMMISSIONER OF CENTRAL EXCISE, SURAT-II - 2014 (300) E.L.T. 142 (Tri. - Ahmd.) The Appellate Tribunal CESTAT Ahmedabad allowed the waiver of pre-deposit of penalties imposed under Rule 15 of Cenvat Credit Rules, 2004 for two appellants. The tribunal found that Rule 15 cannot be invoked for imposing personal penalty on an individual for an infraction done by an assessee. Recovery of amounts stayed till disposal of appeals. Appeals to be listed before Single Member Bench for disposal.