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2013 (8) TMI 60 - CESTAT AHMEDABADWaiver of pre-deposit of penalty – Held that:- Both the lower authorities have not recorded any reasoning for visiting the appellant with penalty under 173Q of the erstwhile Central Excise Rules, 1944. In fact, the said Rule specifically requires that assessee be put to notice under which sub clause the penalty is sought to be imposed. In the absence of any such findings, appellant has made out a prima facie case for the waiver of pre-deposit of the amount of penalty – Decided in favor of Assessee.
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