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2012 (6) TMI 728 - AT - Central ExciseWaiver of the condition of pre-deposit of duty demand - Penalty under Rule 25 - Held that:- It is undisputed that the appellant paid the excise duty within the grace period of 30 days as provided under the rules. The amount paid by the appellant, however, was slightly less in various instances and that shortfall was made good with interest in November 2009. From this, prima facie, it can be inferred that there was no intention on the part of the appellant to evade the payment of excise duty and the defaults occurred due to computation error. This inference gets strengthen from the fact that the amount of shortfall in the payment of excise duty is negligible as compared to the amount of duty paid for respective months. Undisputedly, the shortfall was made good by the appellant after it was brought to his notice - As compared to the amount of default, the amount of duty confirmed against the appellant is too huge, therefore, in our view calling upon the appellant to make pre-deposit of duty demand, interest and penalty would obviously cause him undue financial hardship - Stay granted.
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