https://www.taxtmi.com/caselaws?id=242306 The tribunal condones the delay in filing appeals due to marginal delay, directing acceptance of stay petitions and appeals. It finds that the individuals cannot be held liable under Rule 26 of Central Excise Rules for transportation of consignments as they were unaware of potential confiscation, waiving the pre-deposit of penalties imposed on them. Both appellants establish a strong prima facie case for penalty waiver, leading to the stay of penalty recovery pending appeal disposal. en-us Wed, 10 Apr 2013 00:00:00 +0530 Mon, 13 Jan 2014 09:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242306 The tribunal condones the delay in filing appeals due to marginal delay, directing acceptance of stay petitions and appeals. It finds that the individuals cannot be held liable under Rule 26 of Central Excise Rules for transportation of consignments as they were unaware of potential confiscation, waiving the pre-deposit of penalties imposed on them. Both appellants establish a strong prima facie case for penalty waiver, leading to the stay of penalty recovery pending appeal disposal. Case-Laws Central Excise Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242306