https://www.taxtmi.com/caselaws?id=242794 The Tribunal granted the waiver of pre-deposit of penalties to the appellants as they were found not liable under Rule 26 for abetting the availment of Cenvat credit without receiving inputs. The decision allowed the appellants to avoid paying the penalty amount during the appeal process, emphasizing the correct application of rules in determining liability for such offenses. The matter was directed to be handled by the single member bench for further proceedings. en-us Thu, 28 Feb 2013 00:00:00 +0530 Tue, 21 Jan 2014 06:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242794 The Tribunal granted the waiver of pre-deposit of penalties to the appellants as they were found not liable under Rule 26 for abetting the availment of Cenvat credit without receiving inputs. The decision allowed the appellants to avoid paying the penalty amount during the appeal process, emphasizing the correct application of rules in determining liability for such offenses. The matter was directed to be handled by the single member bench for further proceedings. Case-Laws Central Excise Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242794