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2014 (4) TMI 333 - AT - Central ExciseWaiver of pre-deposit - demand of duty on Captive consumption of agarbathi masala for manufacturing of agarbathi - valuation - Penalty under Rule 25 - Held that:- in the absence of any proof to show that the earlier data was as per CAS-4 requirements and whether revised figure is not as per CAS-4 has not been considered. In our opinion, since the issue has heavy implication, these aspects need to be considered by the Commissioner in greater detail and if necessary the verification of details or whatever data required by the Commissioner can be called for and we feel that if the appellant has made a mistake while replying to the earlier show-cause notice and while defending the earlier show-cause notice and if the mistake is genuine, they should not be made to suffer and be liable for paying duty for mistake throughout their existence. Therefore, we remand the matter with a request to the Commissioner to consider the matter afresh and give an opportunity to the appellant to present their case and also requiring the appellants to produce whatever information is required for coming to a proper conclusion - matter remanded back.
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