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2012 (10) TMI 167 - CESTAT, AHMEDABADStay for waiver of pre-deposit of penalty - Held that:- The appellant had discharged duty liability on clearances made during the period January 2008 to March 2008, through RG23A Part II i.e. CENVAT account. Also that the appellant had enough balance in RG23A Part II to discharge duty liability. And that debiting RG23A Part II was no good as discharge of duty, but there is no default of payment of duty, which is found in this case as the appellant had not paid duty liability for the month of November 2007. The appellant has rectified the error by debiting the amount through PLA towards discharge of duty liability. The error of debiting the CENVAT account during the period January 2008 to March 2008 as mere technical lapse and reduce the penalty imposed by the adjudicating authority to Rs.5,000/- under Rule 25 of Central Excise Rules, 2002. Thus the penalty of Rs.60,000/- under Rule 25 of Central Excise Rules, 2002, needs to be restored as the findings reached are correct and there is no appeal filed by the assessee against such an order.
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