https://www.taxtmi.com/caselaws?id=263578 Pre-deposit of penalties imposed under Rule 26 of the Central Excise Rules, 2002 was dispensed with because the alleged conduct predated 01.03.2007, when Rule 26(2) was stated to have come into force. The Tribunal treated this timing distinction as material at the stay stage and relied on an earlier order granting stay in an identical invoice-without-goods situation. The stay petitions were therefore allowed unconditionally, and no pre-deposit was required for the penalties. en-us Tue, 25 Feb 2014 00:00:00 +0530 Sat, 05 Sep 2015 11:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263578 Pre-deposit of penalties imposed under Rule 26 of the Central Excise Rules, 2002 was dispensed with because the alleged conduct predated 01.03.2007, when Rule 26(2) was stated to have come into force. The Tribunal treated this timing distinction as material at the stay stage and relied on an earlier order granting stay in an identical invoice-without-goods situation. The stay petitions were therefore allowed unconditionally, and no pre-deposit was required for the penalties. Case-Laws Central Excise Tue, 25 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263578