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2012 (5) TMI 549 - AT - Central ExciseExemption under Notification No. 67/95-C.E., dated 16-3-1995 - Penalty - Misdeclaration - Suppression of facts - Intention to evade duty - Whether the appellants are entitled for the benefit of Notification No. 67/95-C.E., dated 16-3-1995 - Held that:- The Notification provides exemption to inputs manufactured in a factory and used within the factory of production in or in relation to the manufacture of the final product provided that the benefit of Notification is not available to the inputs used in or in relation to the manufacture of final product which are exempt from the whole of the duty of excise or are chargeable to nil rate of duty. - Appellants are clearing the pouches of coolant with the engine oil GTC-X Extra. The coolant manufactured in the factory is not an input used in the manufacture of GTX Extra, as the same has been supplied in pouches along with the GTX Extra. In these circumstances, we find no infirmity in the order whereby the demand is confirmed after denying the benefit of the Notification. Appellant filed a declaration knowing well that the coolant is not used as input in the further manufacture of excisable goods. Therefore, there is a clear intention to evade payment of duty. In view of this, we find that the lower appellate authority has rightly imposed the penalty also - Decided against assessee.
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