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    <title>2013 (12) TMI 340 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT AHMEDABAD upheld the penalty imposed on the appellant under Rule 26 of the Central Excise Rules, 2002 for assembling chakdo rickshaws on behalf of another entity. The appellant was directed to deposit Rs.20,000 within eight weeks, with compliance verification by the Deputy Registrar. Conditional waiver for the remaining amounts was allowed, and recovery was stayed pending appeal disposal. The Tribunal stressed the importance of evidence examination and procedural compliance in such cases, balancing considerations of penalty imposition and appellant&#039;s circumstances.</description>
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    <pubDate>Mon, 08 Apr 2013 00:00:00 +0530</pubDate>
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      <title>2013 (12) TMI 340 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=240675</link>
      <description>The Appellate Tribunal CESTAT AHMEDABAD upheld the penalty imposed on the appellant under Rule 26 of the Central Excise Rules, 2002 for assembling chakdo rickshaws on behalf of another entity. The appellant was directed to deposit Rs.20,000 within eight weeks, with compliance verification by the Deputy Registrar. Conditional waiver for the remaining amounts was allowed, and recovery was stayed pending appeal disposal. The Tribunal stressed the importance of evidence examination and procedural compliance in such cases, balancing considerations of penalty imposition and appellant&#039;s circumstances.</description>
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      <pubDate>Mon, 08 Apr 2013 00:00:00 +0530</pubDate>
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