https://www.taxtmi.com/caselaws?id=241479 The Tribunal considered whether the appellant should receive waiver of pre-deposit of the balance penalty and stay of recovery pending appeal. It found the applicability of Rule 26 of the Central Excise Rules, 2002 to a company to be a debatable question, supported by a Larger Bench view under the pari materia Rule 209A of the Central Excise Rules, 1944. As the issue required deeper examination at final hearing, the Tribunal did not finally resolve it at the stay stage. It directed a partial pre-deposit and granted interim protection against recovery of the remaining amount until disposal of the appeals. en-us Tue, 30 Apr 2013 00:00:00 +0530 Wed, 25 Dec 2013 06:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241479 The Tribunal considered whether the appellant should receive waiver of pre-deposit of the balance penalty and stay of recovery pending appeal. It found the applicability of Rule 26 of the Central Excise Rules, 2002 to a company to be a debatable question, supported by a Larger Bench view under the pari materia Rule 209A of the Central Excise Rules, 1944. As the issue required deeper examination at final hearing, the Tribunal did not finally resolve it at the stay stage. It directed a partial pre-deposit and granted interim protection against recovery of the remaining amount until disposal of the appeals. Case-Laws Central Excise Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241479