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2014 (8) TMI 136 - AT - Central ExciseWaiver of pre-deposit of penalty - contravention of the provisions of Central Excise Act and the Rules - Held that:- On perusal of the records, it is observed that there is no dispute as to the discharge of differential duty liability and interest thereof by the appellant, before the issuance of show cause notice. The appellant is disputing only the penalty imposed by the Adjudicating Authority - The adjudicating authority has imposed a penalty under Rule 25 of the Central Excise Rule 2002 without recording any findings or reasonings for such imposition of penalty under the said rule. Penalty imposed on the appellant under Rule 25 is uncalled for and is incorrect appreciation of the law - for the imposition of penalty under Rule 25 in a given circumstance, requirement of Section 11AC as to mis-statement etc., needs to be satisfied. As the Adjudicating Authority has himself recorded that there is no intention of evade duty, visiting the appellant with penalty is totally uncalled for - Following decision of Saurashtra Cements Ltd (2010 (9) TMI 422 - GUJARAT HIGH COURT], Harsh Silk Industries (2013 (6) TMI 83 - GUJARAT HIGH COURT) and Mahalaxmi Profiles [2012 (9) TMI 706 - ANDHRA PRADESH HIGH COURT] - Decided in favour of assessee.
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