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2012 (6) TMI 146 - CESTAT, NEW DELHIPenalty under Rule 25 of Central Excise Rules, 2002 - delay in payment of excise duty - CCE & C vs. Saurashtra Cement Ltd [2010 (9) TMI 422 (HC)]- Held that:- To resolve the controversy and to enable the appellant to have an opportunity to satisfy the adjudicating authority as to whether stringent financial condition was there the matter is remanded back to him for fair hearing and to pass a reasoned and speaking order.
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