TMI Blog2009 (12) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice there is no whisper of fraud, collusion or any willful misstatement or suppression of facts with intent to evade payment of duty. In order to attract the provisions of Section 11AC it must be alleged in the show cause notice that the duty had not been levied or paid by reason of fraud, collusion or willful misstatement or suppression of facts or by reason of contravention of any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March and April, 2004 and that excess duty has been adjusted in respect of the duty payable for the month of April, 2005 and the same is reflected in their monthly return. The Appellant s case is that from their returns the Revenue asked for differential duty payable for the month of April, 2005. Subsequently show cause notice was issued for demand of duty with interest and for imposition of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Revenue relied upon the larger Bench decision of Tribunal in the case of BDH Industries Ltd. v. CCE(Appeals), Mumbai-I - 2008 (229) E.L.T. 364 (Tri.- LB). The contention of Revenue is also that when Revenue wrote a letter asking for deposit of differential duty the Appellant in response disclosed that the less duty has been paid as the Appellant had paid excess duty for the earlier period. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay duty as determined under Sub-Section 2 of Section 11A shall be liable to pay a penalty equal to the amount so determined. 6. The Hon ble Supreme Court in the case of UOI v. Rajasthan Spinning Weaving Mills (supra) held that the application of Section 11AC would depend upon the existence or otherwise the conditions expressly stated in the Section, once the Section is applicable in a case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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