2012 (8) TMI 847

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.... Shri A.K. Jain, Jt. CDR, for the Respondent. ORDER The appellant by this application is seeking waiver of condition of pre-deposit of penalty of Rs. 20 lakhs imposed upon him under Rule 26 of the Central Excise Rules, 2002 as a pre-condition to hearing of the appeal. 2. Appellant is the Director of M/s Pakona Engineers (I) Pvt. Ltd. which company supplied 'Multi Track Pan Masala Makin....

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.... evidence to show that Pan Masala Packing Machine was wrongly described as Single Track machine on his instruction. It is also contended that though show cause notice for imposing penalty under Rule 26 of Central Excise Rules was issued to the company, no penalty has been imposed on the company. Thus it is contended that there is a prima facie case in favour of the appellant which calls for waivin....

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....fences. - (1) Any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall be liable to a penalty not exceeding the duty on such goods or two thousan....

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....g machine. Coming to clause (2) of Rule 26, under this clause, prima facie the case of the appellant is not covered because neither there is any evidence that the appellant issued the invoices which according to the Department wrongly described the packing machine nor is there any evidence that the aforesaid wrong description in the invoices was given by the issuing clerk on the instruction of the....