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2011 (7) TMI 914 - CESTAT, MUMBAIDemand - Rule 173Q of the Central Excise Rules - The present proceedings originated from show-cause notice dated 25.7.2002, which was issued by the department to recover differential duty of Rs.9,22,304/- from the assessee for the quarter ending 30.9.1998 as also for imposition of penalty - Held that: Where the department did not expect the assessee to disclose information relevant to valuation of the goods under Section 4 of the Act, it cannot be said that any non-disclosure of such information amounted to suppression - Decided in favor of the assessee
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