2012 (4) TMI 518

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..... the waiver of pre-deposit of amount of penalty of Rs. 25,000/- imposed by the adjudicating authority and upheld by first appellate authority. 2. None appears on behalf of the appellant. There is written submission filed by the appellant. The appellant has relied upon a Final Order No. A/1840/WZB/AHD/2011, dated 20-7-2011, in an identical situation, in the case of M/s. Shirpal Rolling Mills (P) L .....

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..... ime and hence violation of the provisions of Rule 25 of the Central Excise Rules, 2002. In my considered view, the appellant having cleared their excisable products on payment of duty has followed the provisions of notification, despite filing the declarations belatedly. This being the case, in my view, the appellant being visited with the penalty seems to be unwarranted. Keeping in mind the pecul .....

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