M/s Silver Line Metals Versus CCE Vapi - Central Excise - CESTAT AHMEDABAD - Tri - Waiver of Pre-deposit of Penalty under Rule 26 of Central Excise Rules 2002 - Passing on in-eligible CENVAT Credit to customers without dispatching the inputs Held that - The provisions of imposition of penalty under Erstwhile FERA now FEMA such act and the Central Excise Act are prima facie, not pari material - The dispute of penalty on the appellant needs to be gone into deep - the main appellant needs to be p................................... Central Excise - Case Laws
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