2013 (10) TMI 669

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.... Ravindran; These two applications are filed for waiver of pre-deposit of amount of penalty imposed by adjudicating authority under Rule 26 of Central Excise Rules, 2002. 2. Ld. Counsel would take us through Order-in-Original and submit that the appellant herein had not dealt with the goods. It is his submission that none of the statement of the appellant is inculpatory and there is nothing ....

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....i Sanjay Tiwari. 5. On perusal of the records, we find that the adjudicating authority, in his findings in Para 12 against the appellant, has recorded that the owner of M/s Shivshakti Textiles was constantly interacting with the appellant through Mr.D.S. Wallia; that Shri Sanjay Tiwari and Mr.D.S. Walia were known to each other and were engaged themselves in trying to create documents for expor....