2009 (5) TMI 674

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....lant. Shri Virender Choudhary, SDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (for the Bench) (Oral)]. -  Heard learned advocate for the appellant and learned DR. 2. It is the contention on behalf of the appellant that considering the provisions of law comprised under Rule 26 of Central Excise Rules, 2002 as it stood prior to 1-3-2007, mere issuance of e....

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.... case, there is prima facie, case made out for waiver of penalty amount as the same has been partly deposited under Section 35F of the said Act. Though the point as to whether such a liability would have even otherwise arisen in view of the expression in amended provision of Rule 26 to the effect that "or in any other manner deals with any excisable goods ......" will have to be dealt with while d....