2013 (12) TMI 1032

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....M.V. Ravindran: These Stay Petitions were filed for waiver of pre-deposit of penalties Rs.4 lakhs each on Shri R.K. Virani and Shri Anup Tekwani and penalty of Rs.50,000/- on Shri Ketan Delawala, all under Rule 26 of Central Excise Rules, 2002, imposed by adjudicating authority. 2. The above said penalties have been imposed on the ground that the appellant have dealt with the goods which the....

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....or confiscation. Accordingly, we are of the view that both the appellants Shri Anup Tekkwani and Shri Ketal Delwala, have made out a case for waiver of pre-deposit of amounts involved. 5. As regards the appellant Shri R.K. Virani, we find that in his statement he has indicated that they have procured aluminum coils/foils from M/s Archer Metal Ltd. The evidence on record needs to be gone into de....