https://www.taxtmi.com/caselaws?id=248848 On a prima facie assessment in stay proceedings, the tribunal found that a CHA had filed Bills of Entry on the importer's declaration, paid the customs duty, and cleared the goods, so the later direction on delivery did not at this stage amount to abetment of ineligible Cenvat credit. No final view was taken on penalty liability under Rule 26 of the Central Excise Rules, 2002. Waiver of pre-deposit was therefore granted and recovery of the penalty was stayed pending disposal of the appeal. en-us Tue, 09 Apr 2013 00:00:00 +0530 Thu, 26 Jun 2014 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248848 On a prima facie assessment in stay proceedings, the tribunal found that a CHA had filed Bills of Entry on the importer's declaration, paid the customs duty, and cleared the goods, so the later direction on delivery did not at this stage amount to abetment of ineligible Cenvat credit. No final view was taken on penalty liability under Rule 26 of the Central Excise Rules, 2002. Waiver of pre-deposit was therefore granted and recovery of the penalty was stayed pending disposal of the appeal. Case-Laws Central Excise Tue, 09 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248848