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2013 (10) TMI 144 - HC - Central ExcisePenalty – Discharge of Duty Liability - Penalty was imposed on the respondent under Rule 21 of the Central Excise Rules, 2002 on the allegation that respondent failed to discharge duty liability under Rule 8 of the Central Excise Rules, 2002 – Held that:- It was not disputed between the parties that due penalty along with interest was paid by the respondent before issuance of the show cause notice - The duty short-paid, was paid along with the interest and it was not a case of intend to evade the payment of duty - The Tribunal had further noticed that respondent disclosed its duty liability in the return - The disclosure of duty liability in the return and payment of duty along with interest before the issuance of show cause notices cannot invite penalty under Rule 25 of the Rules in the facts of the present case - Cogent reasons had been given by the Tribunal for deleting the penalty - the order of the Tribunal was legally justified in deleting the penalty and no error had been committed in deleting penalty.
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