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2012 (11) TMI 267 - CESTAT MUMBAIWaiver of Penalty - Held that:- Applicant who was Superintendent of Central Excise gave a false certificate that the goods in question were stuffed in his presence. The evidence on record to show that containers were not at the given place at the time when the applicant gave certificate in respect of the goods export. The exports were made on the basis of certificate given by the applicant, and the exporters were entitled for the export benefit of approximately Rs. 4 Crores (Rupees four crores only). Therefore, prima facie it is not a case for total waiver - taking into consideration the facts and circumstances of the case and the financial hardship as pleaded, the applicant is directed to deposit Rs.50,000/- (Rupees fifty thousand only) within eight weeks. On deposit of the above mentioned amount, pre-deposit of the remaining amount of penalty is waived and recovery of the same is stayed during the pendency of the appeal.
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