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of <h1>Waiver of penalty granted to fertilizer dealer under Central Excise Rules.</h1> <h3>BANGALORE FERTILISERS Versus COLLECTOR OF CENTRAL EXCISE</h3> BANGALORE FERTILISERS Versus COLLECTOR OF CENTRAL EXCISE - 1993 (66) E.L.T. 339 (Tribunal) The judgment is about a waiver of pre-deposit of a penalty of Rs. 81,000 under Rule 209A of the Central Excise Rules, 1944. The petitioner, a dealer in fertilizers, was not found to be privy to any offense related to the goods in question. The tribunal granted waiver of pre-deposit of the penalty pending appeal and stayed recovery of the same. The penalty could not be levied as there was no evidence of the petitioner's involvement in any offense regarding the goods. The wording of Rule 209A did not cover the act of sale by the petitioner.
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