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2011 (7) TMI 854 - CALCUTTA HIGH COURTDemand - Willful suppression and evasion of duty - Tribunal below by relying upon the decision of the Hon’ble Supreme Court in the case of Padmini Products v. Collector of Central Excise, reported in [1989 (8) TMI 80 - SUPREME COURT OF INDIA]held that mere failure or negligence on the part of the manufacturer to take out licence or pay duty when there was scope of doubt as to whether the licence was required to be taken and there was a scope of doubt whether the goods were dutiable or not, would not attract the provision of Section 11A of the Act - Decided in favor of the assessee Regarding clubbing of clearance - Held that: Tribunal was quite justified in holding that demand by clubbing the clearance of other units without issuing any show cause notice was not sustainable - Appeal is dismissed
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