2014 (1) TMI 519

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....avindran; Since the issue involved in these two stay petitions is common, they are being disposed of by a common order. These two stay petitions are filed by the appellants for the waiver of pre-deposit of the amount of penalties imposed on them under provisions of Rule 26 of the Central Excise Rules, 2002. 2. Heard both sides and perused the records. 3. It is seen from the records that t....

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....e form or other dealing with the collection of cash and also sale and purchases of the chakdo rickshaws manufactured and cleared without payment of duty. 6. On appreciation of the submissions made by both sides, we find that the role played by the current appellants is not free from doubt and needs to be gone into detail vis-a-vis the findings recorded by the adjudicating authority in their res....