https://www.taxtmi.com/caselaws?id=240022 The Tribunal allowed the applications for the waiver of pre-deposit of penalties under Rule 26 of Central Excise Rules, 2002, staying the recovery until the disposal of appeals. Emphasizing the importance of proving liability for confiscation and knowledge thereof, the judgment highlighted the necessity for a detailed assessment before imposing penalties. The decision was influenced by a previous Stay Order in a similar case, indicating a requirement for a finding by the adjudicating authority regarding liability for confiscation, even if some motive was attributed to the individuals. en-us Wed, 26 Jun 2013 00:00:00 +0530 Wed, 31 Jul 2013 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240022 The Tribunal allowed the applications for the waiver of pre-deposit of penalties under Rule 26 of Central Excise Rules, 2002, staying the recovery until the disposal of appeals. Emphasizing the importance of proving liability for confiscation and knowledge thereof, the judgment highlighted the necessity for a detailed assessment before imposing penalties. The decision was influenced by a previous Stay Order in a similar case, indicating a requirement for a finding by the adjudicating authority regarding liability for confiscation, even if some motive was attributed to the individuals. Case-Laws Central Excise Wed, 26 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240022