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2017 (11) TMI 1453 - CESTAT MUMBAIValuation - medicaments sold through consignment agents by the appellant - time limitation - penalty - Held that: - though the appellant have suo-moto paid the duty amount for ₹ 4,35,439/- and declared in their RT.12 return but for the past period they have neither paid the duty nor declared to the department. Department was unaware of the differential duty liability for the past period, therefore the appellants have suppressed the facts - extended period rightly invoked. As regard the payment of ₹ 4,35,439/- there is no suppression of fact, however the duty was admittedly paid which is covered by the proviso to Section 11A (2B). Therefore such demand stand maintained. In respect of this amount there is no suppression of fact, the penalty under Section 11AC of ₹ 4,35,439/- is not legal and proper hence the same is set aside. Personal penalty - Held that: - since the major amount was paid by the appellant suo-moto and considering the nature of the case, it cannot be said that the appellant. Shri S.N. Narkar has any malafide intention, therefore the aiding and abetting the evasion of duty is not proved against the appellant, hence he is not liable for penalty. Appeal allowed in part.
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