https://www.taxtmi.com/caselaws?id=125384 Pre-deposit of penalty was waived and recovery stayed because the penalty was invoked under Rule 25, which appeared prima facie inapplicable to the appellant, who was neither a producer, manufacturer, registered warehouse person nor registered dealer. The Tribunal also considered that duty had already been paid by the co-noticee before the show cause notice, the appellant had not taken credit, and the record supported revenue neutrality and no apparent role in undervaluation. On those prima facie facts, the appellant was treated as having a strong case against the penalty demand. en-us Thu, 28 Aug 2008 00:00:00 +0530 Tue, 23 Oct 2012 16:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125384 Pre-deposit of penalty was waived and recovery stayed because the penalty was invoked under Rule 25, which appeared prima facie inapplicable to the appellant, who was neither a producer, manufacturer, registered warehouse person nor registered dealer. The Tribunal also considered that duty had already been paid by the co-noticee before the show cause notice, the appellant had not taken credit, and the record supported revenue neutrality and no apparent role in undervaluation. On those prima facie facts, the appellant was treated as having a strong case against the penalty demand. Case-Laws Central Excise Thu, 28 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125384