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2012 (4) TMI 182 - BOMBAY HIGH COURTWaiver of penalty imposed under Rule 173Q of the Central Excise Rules, 1944 – assessee opted not to avail the benefit of the notification No.9/99/C.Ex. Dated 29.09.99 in the middle of the year – Revenue contended violating conditions of said notification – Held that:- Tribunal was justified in deleting the penalty firstly, since assessee opted not to avail the benefit of the notification after obtaining permission from the excise authorities hence no violation of conditions. Secondly, there was no intention of evading tax, in fact assessee cleared the goods on full payment of duty. Thirdly, during the period from 3.3.2000 to 24.2.2001, though the assessee has cleared the goods by availing concessional duty under said notification, differential duty has not been demanded from the assessee – Decided against the Revenue.
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