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2019 (4) TMI 1346 - MEGHALAYA HIGH COURTWaiver of penalty - revenue neutrality - no suppression of facts - notification dated 27.03.2008 - HELD THAT:- The question of total revenue neutrality in terms of the notification No.32/1999-CE dated 08.07.1999 was eclipsed by the notification dated 27.03.2008 where-under duty refund has been reduced. Though the question as to whether notification dated 27.03.2008 will survive or not but as on date, it is in force therefore, on such basis complete revenue neutrality is not available - Complete revenue neutrality is linked with the question of imposition of penalty in the context of the intention of a party to evade duty. It is clear that the duty is chargeable but it is 100% refundable, the question of intention to evade payment of duty pales into insignificance. But where the duty charged is not 100% refundable, then any act of concealment, misstatement or suppression of facts will give rise to the intention to evade payment of duty. The case is remanded back to CESTAT for deciding the appeal afresh - appeal allowed by way of remand.
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