2013 (11) TMI 1188

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....se Stay Petitions have been filed for waiver of pre-deposit of penalties imposed by the lower authorities on the appellants for violating the provisions of Rule 26 of Central Excise Rules, 2002. 2. Heard both sides. 3. On consideration of the submissions made by both sides and perusal of the records, I find that penalties have been imposed under Rule 26 of Central Excise Rules, 2002 on both ....

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....s no need to impose penalty on the partner of the firm, is the law which has been decided by the Hon'ble High Court of Gujarat in the case of Mohammed Farookh Mohammed Ghani 2010 (259) ELT 179 (Guj.) and in the case of Jai Prakash Motwani 2010 (258) ELT 204 (Guj.). 4. Ld. Departmental Representative relied upon the judgment of Hon'ble Supreme Court in the case of Agarwal Trading Corpon & others....

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....posit an amount of Rs.50,000/- (Rupees Fifty Thousands only) within a period of eight weeks from today and report compliance on 23.08.2013 before Deputy Registrar. Deputy Registrar, on ascertaining such compliance, will place the file before the Bench on 30.08.2013 for passing an appropriate order. Subject to such compliance being reported, the applications for waiver of pre-deposit of balance amo....