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1994 (10) TMI 60 - SC - Central ExciseWhether in the set of facts and circumstances of the instant case, the Collector and Tribunal were justified in concluding that the appellant was guilty of wilful mis-statement and suppression of facts? Held that:- A reasonable conclusion can certainly and legitimately be drawn that the appellants wilfully and deliberately made mis-statements and suppressed material facts to avoid payment of excise duty. In other words it is not a case of simple inaction or failure on the part of the appellants to furnish material information. As already found that the appellants have acted in conscious disregard of their statutory obligations and deliberately suppressed material facts the above contention can neither be accepted nor the above-quoted passage pressed into service. Appeal dismissed.
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