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2013 (7) TMI 755 - DELHI HIGH COURTPenalty under Rule 173Q(1)(d) of the Central Excise Rules, 1944 - In the second round when the penalty issue was being considered by the Commissioner some material/evidence was produced by the appellant in an attempt to discharge its burden and to establish its bona fides – Held that:- It was incumbent upon the Commissioner to have examined the evidence that was produced at the stage of remand by the appellant which would in any way alter the case for levy of penalty on the appellant - Burden to prove the defence of bona fides was on the appellant - impugned order ought to be set aside and the matter ought be remitted to the Tribunal for considering the said material while taking a view on the levy of penalty under Rule 173Q(1)(d) of the said Rules – Decided in favor of Assessee.
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