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2013 (10) TMI 172 - HC - Central ExciseDifferential Demand Duty – Imposition of Penalty – Abatement Claims - Whether the Tribunal was justified in confirming the order of Differential Demand of duty and imposition of penalty when the Abatement Claims for the relevant period are lying as such for decision – Held that:- The matter relating to abatement claim was remanded by the Tribunal to the Commissioner Adjudication – there was no condition under Rule 96ZP(2) of the Central Excise Rules, which provided that deposit of duty was the condition precedent for the claim of the abatement - levy of the penalty as also the demand of differential duty for the period during which the appellant had been allowed the claim of abatement was not justified - levy of the penalty as also the demand of differential duty for the period during which the appellant had been allowed the claim of abatement was not justified - The order of the Tribunal was set aside - The appeal succeeds and was allowed.
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