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2014 (3) TMI 486 - AT - Central ExciseWaiver of pre-deposit - Penalties, under Rule 26 of the Central Excise Rules, 2002 - Held that:- if duty, interest and 25% of duty as penalty has been paid within 30 days of the issuance of show-cause notice, the proceedings against all the co-noticees comes to an end. Therefore, imposing penalties on the appellant are not warranted. Accordingly, the impugned order is set aside quo imposing penalties on both the appellants - Decided in favour of assessee.
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