TMI Blog2018 (7) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... notices the same/similar facts could not be taken as suppression of facts on the part of the assessee as these facts were already in the knowledge of the authorities. Since an earlier show cause notice dated 30.09.2013 was issued for the earlier period in respect of the same subject matter, it cannot be said that there was any suppression. As there is no suppression, penalty under section 11AC cannot be imposed. Appeal dismissed - decided against Revenue. - E/75327/18 - FO/75450/2018 - Dated:- 21-3-2018 - SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri S.S.Chattopadhyay, Supdt.(AR) for the Revenue Shri Amitabha Lahiri, Advocate for the Respondent ORDER The respondent is engaged in the manufacture of water treatment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t + Penalty 18/JC/CE/Kol- IV/Adjn/2014 : 07052014 Paid Entire Duty, Interest + 25% Penalty Issue closed 36/ADC/2015 : 03/11/2015 2011-12 2012-13 10,75,967/- +interest+ 100% Penalty 59/JC/CE/Kol- IV/Adjn/16 : 20/12/2016 Paid full duty and interest on 25/02/2014 And 01/03/2014 i.e. Before issue of SCN but not Penalty OIA no 285- HWH-CE- 2017-18 dt 16/11/17 dropping penalty. Now under challenge by Department 4. Ld.Counsel also relied upon the decision of the Supreme Court in the case of Nizam Sugar Factory v. Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... data are ascertained after close of the relevant year and on obtaining CAS-4 Certificate from specified authorities. Therefore, differences between the costs that are determined after close of the accounting year may finally be found to be either higher or lower in comparison to the costs on the basis of which duties were paid at the time of their removal/stock transfers. Thus they contended that under the above facts the allegations of willful suppression of facts with intent to evade duty is not sustainable. I find the instant demand is a fall out of audit observation on the basis of scrutiny of the records maintained by the appellant. I also find that all the records pertaining to the alleged irregularity had been readily submitted by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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