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2008 (11) TMI 657 - SC ORDERValuation - Transportation cost - the decision in the case of MONARCH PIPES LIMITED Versus COMMISSIONER OF CUS. & C. EX., TIRUPATI [2006 (6) TMI 410 - CESTAT, BANGALORE] contested - Held that: - The matter stands disposed of in favour of the Department in terms of the judgment of the Larger Bench of this Court in the case of Union of India & Ors. v. M/s. Dharmendra Textile Processors & Ors. [2008 (9) TMI 52 - SUPREME COURT], where it was held thatWilful concealment is not an essential ingredient for attracting civil liability as is the case in the matter of prosecution under Section 276C of the I.T. Act - appeal allowed.
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