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2016 (2) TMI 556 - AT - Central ExciseEvasion of duty - penalty imposed under Rule 173Q of Central Excise Rules, 1944 and Rule 25 of Central Excise Rules, 2002 - Held that:- We find that the respondent right from beginning had informed the department regarding removal of 105 prototype vehicles and they have bonafidely claimed exemption under Notification No. 161/71 and on rejection of the request for extending the benefit of the said notification by the department, they cleared the vehicles on payment of duty taking the highest approximate value of the vehicles. In the present case, the issue is only of payment of differential duty which also they paid before issuance of show-cause notice. Therefore, we do not find any mala fide intention on the part of the respondent and the facts clearly show that there is no intention of evasion of any duty. Taking into consideration the overall facts, the learned Commissioner (Appeals) has rightly dropped the penalty. We, therefore, uphold the impugned order and dismiss the Revenue’s appeal. - Decided in favour of assessee
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