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2013 (8) TMI 434 - CESTAT AHMEDABADPenalty u/s 112, and Rule 209A of the Central Excise Rules - stay - wrong declarations in the export documents by which the goods exported were liable to confiscation - Held that:- Penalties u/s 112 and Rule 209A of the Central Excise Rules were not imposable because the assessees in that case did not deal with the goods - assesseess had made out a prima facie case for complete waiver of the penalties imposed u/s 112 and Rule 209 A/ Rule 26. Penalty u/s 112A and 114 – department contended that assessees had the knowledge that the goods obtained under duty exemption were not utilized for the manufacture of finished goods which were required to be exported thus penalties had been correctly imposed – Held that:- Assessee had made wrong declarations in the export documents by which the goods exported were liable to confiscation – they were liable to penalty u/s 114 – they had not made out a prima facie case for complete waiver of pre-deposit of penalties imposed u/s 114 for handling such goods. stay petition – waiver of pre deposit - Assesses were directed to pay 50% of the penalties imposed upon them u/s 114 - On payment of the pre-deposit - stay on the remaining amounts of penalties would be granted – appeal decided partly in favour of assessee.
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