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2012 (7) TMI 830 - AT - Central ExciseManufacture of Kimam - Clearance of goods to other factory without duty payment - Intention of evasion of duty - Whether the appellant are liable for penalty under Rule 173Q(1) of the Central Excise Rules - Held that:- appellant were fully aware that other traders who produced similar compounds had obtained licence or registration and yet the appellant did not take steps to get their units, in which the kimam was being manufactured, registered or licenced and these circumstances together with other violation of Rules constitute the evidence of suppression - In assessee's own previous case [2005 (4) TMI 66 - SUPREME COURT OF INDIA] - Apex Court itself has given a finding that the non-payment of duty was deliberate and not a bona fide mistake, penalty under Rule 173Q(1)(d) would be attracted and looking to the quantum of duty demand upheld against the appellant, the penalty of Rs. 2,00,00,000/- cannot be called excessive - Decided against assessee.
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