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    <title>2013 (11) TMI 492 - CESTAT AHMEDABAD</title>
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    <description>Penalty under the Central Excise Rules was examined at the stay stage, where the record did not contain clear findings showing how penalty was justified against each applicant and the underlying statements were not before the appellate papers. Because the factual basis required further examination, the matter was not fit for final determination on pre-deposit waiver. A partial deposit was directed, and on compliance the balance pre-deposit was waived and recovery of the penalty stayed pending disposal of the appeals.</description>
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      <description>Penalty under the Central Excise Rules was examined at the stay stage, where the record did not contain clear findings showing how penalty was justified against each applicant and the underlying statements were not before the appellate papers. Because the factual basis required further examination, the matter was not fit for final determination on pre-deposit waiver. A partial deposit was directed, and on compliance the balance pre-deposit was waived and recovery of the penalty stayed pending disposal of the appeals.</description>
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