https://www.taxtmi.com/caselaws?id=244275 Recovery of dues confirmed against a proprietary concern could not be directed against unrelated individuals where no individual penalty had been imposed under Rule 26(2) of the Central Excise Rules, 2002. The order noted the absence of any shown statutory provision permitting recovery of interest and penalties from persons not prima facie connected with the concern's activities, and held that such dues could at most be recovered from the proprietor. On that basis, the appellants established a prima facie case for protection pending appeal, and waiver of pre-deposit with stay of recovery was granted until disposal of the appeals. en-us Wed, 25 Sep 2013 00:00:00 +0530 Wed, 03 Feb 2016 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244275 Recovery of dues confirmed against a proprietary concern could not be directed against unrelated individuals where no individual penalty had been imposed under Rule 26(2) of the Central Excise Rules, 2002. The order noted the absence of any shown statutory provision permitting recovery of interest and penalties from persons not prima facie connected with the concern's activities, and held that such dues could at most be recovered from the proprietor. On that basis, the appellants established a prima facie case for protection pending appeal, and waiver of pre-deposit with stay of recovery was granted until disposal of the appeals. Case-Laws Central Excise Wed, 25 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244275