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2010 (5) TMI 491 - CESTAT, NEW DELHIWaiver of pre-deposit – penalty – Separate show cause notice issued on main issue demanding short paid duty and same is yet to be adjudicated – Adjudication of show cause notice demanding penalty should have been done only after adjudication of main SCN as only when allegation against the appellant that clearance should have been clubbed for determining their eligibility for SSI exemption is upheld, the allegation of clearance of excisable goods without payment of duty and without observing Central Excise formalities could be upheld – Requirement of pre-deposit of penalty waived
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