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2008 (6) TMI 502 - AT - Central ExcisePenalty and interest - Suppression of fact - Held that: - In view of the present system of self-assessment where documents like invoice, challans and other transaction details are not supplied to the Department and inasmuch as the appellants did not inform the Department in advance or consult the Department, the intention will have to be based on documents & accounting system. Once the documents are not submitted to the Department, mis-declaration or suppression are rightly invokable - appeal dismissed.
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