Shri Devraj Achalchand Punamia and others Versus CCE Rajkot - Central Excise - Case Laws

Shri Devraj Achalchand Punamia and others Versus CCE Rajkot - Central Excise - CESTAT AHMEDABAD - Tri - Waiver of Pre-deposit Penalty on Individuals under Rule 26 of CE Rules 2002 - Held that - The statements recorded of all the assessees indicate that they had received the goods under some delivery challan - Though, the delivery challan is not a duty paying document, there is no further statement recorded of the current appellant to indicate that they had knowledge that the goods are liable f................................... Central Excise - Case Laws