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2012 (4) TMI 518 - AT - Central ExcisePenalty - Held that:- opted for special procedure as provided under Rule 15 of Central Excise Rules, 2002 but have belatedly filed the declarations, as required under Notification No. 17/2005. It is undisputed that appellant has cleared the final products on discharge of duty liability, according to the calculations under the notification. The penalty is imposed on the ground that appellant has not filed declarations in time and hence violation of the provisions of Rule 25 of the Central Excise Rules, 2002. In my considered view, the appellant having cleared their excisable products on payment of duty has followed the provisions of notification, despite filing the declarations belatedly. This being the case, in my view, the appellant being visited with the penalty seems to be unwarranted - Decided in favour of assessee.
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