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2012 (4) TMI 504 - AT - Central ExciseQuantum of penalty under Rule 25 - Held that:- The show cause notice does not specify the nature of breach of law alleged whether was covered by any of the clauses appearing under Rule 25 of Central Excise Rules, 2001. In absence of specific charge for levy of penalty, it is difficult to appreciate the levy itself. When the show cause notice did not provide foundation levelling appropriate charge to impose penalty which is independent of scheme of levy of duty, the assessee has right to know the charge to defend. But no circumstance was provided by the show cause notice to appellant to lead evidence and defend - Without prejudging the matter, in all fairness, it can be said that the appellant should get relief against imposition of penalty only. Insofar as levy of penalty is concerned, the impugned order to that extent is set aside - Decided partly in favour of assessee.
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