2013 (10) TMI 447

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.... ORDER Per Rakesh Kumar:- 1.1 The appellant is a trader dealing in different types of bathrooms accessories/sanitary goods/clamps/taps and cocks & valves falling under Heading 73.24, 74.18, 73.07 and 84.81 of the Central Excise Tariff Act, 1985. Their premises were searched by the Central Excise officers in course of which they found various items of bathroom fittings along with a number o....

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....ide order-in-original dt. 29.07.11 ordered confiscation of all the seized goods with option to be redeemed on payment of redemption fine and besides this, also imposed penalty of Rs. 2,00,000/- on the appellant under Rule 25 of the Central Excise Rules,2002. On appeal being filed to the Commissioner (Appeals), this order of the Commissioner (Appeals) was upheld by order-in-appeal dt.12.10.12 excep....

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.... prima facie case in their favour and hence the requirement of pre-deposit of penalty may be waived for hearing of the appeal and recovery thereof be stayed till the disposal of the appeal. 4. Sh. S.K.Panda, learned Jt. CDR, opposed the stay application by reiterating the findings of the Commissioner (Appeals). 5. I have considered the submissions from both the sides and perused the records.....