2014 (3) TMI 199

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....ngh, AR JUDGEMENT Per Rakesh Kumar:- The facts of the case leading to filing of this appeal and stay application are as under:- 1.1 The appellant are manufacturers of Plastic Moulded Components for electric goods. On visit to their factory by the Officers of DGCEI on 10th March 2011, stock of raw-material and finished goods was checked. While in the finished goods stock, there was exce....

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....his imposed penalty of Rs. 2,50,000/- (Rupees Two Lakh Fifty Thousand only) on the appellant confirmed under Rule 25 of the Central Excise Rules, 2002 and penalty of Rs. 1,00,000/- (Rupees One Lakh only) on Sh. Deepak Maini, Partner. On appeal being filed to Commissioner (Appeals), Commissioner (Appeals) vide order-in-appeal dt. 23.03.13 upheld the confiscation of finished goods but set aside, the....

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....Deepak Maini, Partner under Rule 26 as he was not associated with maintenance of the records, that the appellant have strong prima facie case in their favour and hence the requirement of pre-deposit of penalty by the appellant firm and its partner may be waived for hearing of their appeals and recovery thereof may be stayed. 4. Sh. Davinder Singh, learned Jt. CDR, opposed the stay applications ....

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....he knew or had reason of believe were liable for confiscation and hence penalty on him is correctly imposed, that the appellant have not been able to establish prima facie case in their favour and hence this is not the case of waiver. Sh. Davinder Singh also pleaded that Sh. Deepak Maini during in course of his statement has taken full responsibility for various lapse even though account were bein....