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2013 (4) TMI 592 - CESTAT BANGALOREThe present appeal seeks setting aside the penalty sustained by the Commissioner (Appeals) and the interest demand as per the provisions of Section 11AC of the Act - Larger Bench of the Tribunal finds that the applicant have suppressed the relevant facts during the earlier period should be applied to the present period also inasmuch as for the period from 1.4.2000, the appellant has not disclosed the relevant details to the department and failed to furnish correct details in the declarations filed under Rule 173C of Central Excise Rules, 1994. Hence, it is a clear case of intention to evade duty. -. Held that – Considering the decision of the Larger Bench, Tribunal do not find any reason to set aside the penalty or reduce the penalty. Appeal of the party fails and the same is dismissed.
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