https://www.taxtmi.com/caselaws?id=155430 The delay in filing the appeal was condoned, and the appeal was admitted. The appellant deposited the duty element and sought waiver of pre-deposit of penalty amount, citing legal infirmity in adjudication where the investigating officer acted as the adjudicating authority. The issue of legal infirmity and identity of the adjudicating authority would be examined further. During the appeal pendency, a stay of penalty realization against an individual and waiver of penalty against the company were granted. The legality of the investigating officer becoming the adjudicating authority was to be scrutinized in the upcoming regular hearing. en-us Mon, 12 Jul 2010 00:00:00 +0530 Wed, 04 Sep 2013 14:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155430 The delay in filing the appeal was condoned, and the appeal was admitted. The appellant deposited the duty element and sought waiver of pre-deposit of penalty amount, citing legal infirmity in adjudication where the investigating officer acted as the adjudicating authority. The issue of legal infirmity and identity of the adjudicating authority would be examined further. During the appeal pendency, a stay of penalty realization against an individual and waiver of penalty against the company were granted. The legality of the investigating officer becoming the adjudicating authority was to be scrutinized in the upcoming regular hearing. Case-Laws Central Excise Mon, 12 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155430