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2012 (11) TMI 28 - AT - Central ExcisePenalty under Section 11AC – alleged that suppression of fact regarding the valuation of goods under Section 4 of Central Excise Act - contention of the respondent is that they were not aware of the change in the provisions of law at the material time and there was no suppression of fact with intent to evade payment of duty on their part – Held that:- After the amendment, the provisions applicable to packages intended for retail sale, did not apply to packages containing quantity of more than 25 Kgs. or 25 Ltrs. However, from 14-1-2007 to 30-11-2007, the respondent continued paying duty on value of the goods on the basis of pre-amended provisions of law and the respondents have paid duty on 6-10-2009 and there was no suppression of fact with intent to evade duty - Revenue’s appeal dismissed.
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