2013 (12) TMI 339

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....ORDER Per : Mr. M.V. Ravindran; When this stay petition was called out, there is a request that the stay petition to be decided on the ground shown in the stay petition as well as the memoranda from the appellants herein. The said request is taken on record and the stay petition is taken up for disposal. 2. Ld. D.R. would take us through the order in original and submit that the appellant....

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....as a manufacturer and cleared three-wheel vehicles on payment of central excise duty. In the absence of any demand of the duty from the appellant, we are unable to understand how the penal provisions under Rule 25 can be fastened on the appellant and he be penalised under violation of the provisions of the Central Excise Act and made there under. We find that the appellant has made out a prima fac....