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2013 (11) TMI 587 - CESTAT NEW DELHIWaiver of Penalty under Rule 173Q of CE Rules – Recovery of MODVAT Credit - Held that:- Penalty on the appellants has been imposed by the original authority under sub-rule 1(a) and (b) of Rule 173Q the Commissioner (Appeals) has also confirmed the same under the same set of rules - Ongoing through the Rule 173Q of the Central Excise Rule, 1944, it is noticed that sub-rule 1(a) and (b) pertain to imposition of penalty in respect of removal of excisable goods and not in respect of inputs on which the credit has been taken - Prima facie, the appellant has a strong case for waiver of credit – the Pre deposit waived of penalty till the disposal of the appeal – stay granted.
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