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2013 (10) TMI 444 - AT - Central ExciseWaiver of Penalty under Rule 25 of the CE Rules - Following CCE & Cus. Vs. Saurashtra Cement Limited [2010 (9) TMI 422 - GUJARAT HIGH COURT] - penalty for delay in payment of duty cannot be imposed under Rule 25 of the Central Excise Rules, 2002 – For default of payment of duty under Rule 8 (3A) of Central Excise Rules, 2002 and no penalty can be imposed under Rule 25 - the appellant has made out a prima facie case for the waiver of pre-deposit of amount of penalty till the disposal of appeal – stay granted.
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