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2012 (10) TMI 226 - HC - Central ExciseClassification – Fabric Bleach – Held that:- Product of the assessee should be classified under the Heading 2828.90 Regarding interest – Held that:- In the show-cause notice, no allegation of any fraud, collusion, wilful mis-statement, or suppression of fact or contravention with intent to evade payment of duty has been made - there was no scope of invoking the provisions of interest within the meaning of Section 11AB of the Act. Regarding Penalty – Held that:- Penalty can be applied only by taking aid of Section 11 AC of the Central Excise Act, 1944 where there is collusion, wilful mis-statement or suppression of fact or contravention of any of the provisions of the Act with intent to evade payment of duty - in the show-cause notice, all that has been alleged is mis-statement or wrong classification, but no allegation of fraud, collusion, suppression or intention to evade lawful duty has been made. Therefore, for the selfsame reason, penalty also cannot be imposed.
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