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2013 (12) TMI 217

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.... For the Respondent : Shri K.N. Joshi, A.R. ORDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of Rs. 20 Lakhs imposed as penalty under Rule 26 of Central Excise Rules, 2002 on the appellant. 2. Heard both sides and perused the record. 3. The appellant has been penalised under Rule 26 of Central Excise Rules, 2002 for abetting and aiding M/s. ....