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2012 (6) TMI 428 - CESTAT, KOLKATARemoval of chemical solvent/industrial chemicals without raising any central excise invoice or paying any central excise duty – assessee contested that he was unaware that central excise duty is to be paid on manufacture of the chemical solvent since only physical mixing of various inputs is involved in their case - Commissioner(Appeals) accepted the classification of the goods and set aside the demand and penalty - Held that:- At no stage the assessee informed the department regarding the activity undertaken by them for manufacture of industrial solvents - they have been filing classification declarations from time to time but have not been able to show that they have disclosed in those declarations about the activities undertaken by them- since assessee have not been able to establish that they had bona fide belief as they have not been able to show that they had approached to the department or disclosed these activities undertaken by them – Comm.(A) has not given any finding on this aspect and he has straightway drawn inference that the respondent’s CENVAT Credit is more than the duty liability of the respondent - the case is remanded to the Commissioner(Appeals) to decide the issue afresh – in favour of Revenue by way of remand.
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