https://www.taxtmi.com/caselaws?id=240674 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant, finding that the penal provisions under Rule 25 of the Central Excise Rules, 2002 could not be applied as the appellant was a job worker for M/s. Raj Auto Industries and had not received any demand of duty. The tribunal granted the waiver of pre-deposit of the penalty amount, acknowledging the appellant's prima facie case and staying the recovery of the penalty until the appeal's disposal. en-us Mon, 08 Apr 2013 00:00:00 +0530 Mon, 09 Dec 2013 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240674 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant, finding that the penal provisions under Rule 25 of the Central Excise Rules, 2002 could not be applied as the appellant was a job worker for M/s. Raj Auto Industries and had not received any demand of duty. The tribunal granted the waiver of pre-deposit of the penalty amount, acknowledging the appellant's prima facie case and staying the recovery of the penalty until the appeal's disposal. Case-Laws Central Excise Mon, 08 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240674