https://www.taxtmi.com/caselaws?id=240782 The Tribunal granted the appellant's application for waiver of pre-deposit of penalty under Rule 26 of Central Excise Rules, 2002. The appellant, accused of abetting in the availment of CENVAT Credit without receiving inputs, was found not liable under Rule 26 as they did not issue any document for credit availment. The Tribunal held that the appellant established a prima facie case for waiving the penalty amount, and recovery of the penalty was stayed pending appeal disposal. The matter was scheduled for resolution before the Single Member Bench due to jurisdictional considerations. en-us Mon, 01 Apr 2013 00:00:00 +0530 Thu, 12 Dec 2013 09:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240782 The Tribunal granted the appellant's application for waiver of pre-deposit of penalty under Rule 26 of Central Excise Rules, 2002. The appellant, accused of abetting in the availment of CENVAT Credit without receiving inputs, was found not liable under Rule 26 as they did not issue any document for credit availment. The Tribunal held that the appellant established a prima facie case for waiving the penalty amount, and recovery of the penalty was stayed pending appeal disposal. The matter was scheduled for resolution before the Single Member Bench due to jurisdictional considerations. Case-Laws Central Excise Mon, 01 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240782