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2013 (12) TMI 817 - HC - Central ExciseIntention to evade payment of duty – Held that:- The appellant adopted a notional price in respect of consignment sales and they had admitted that there was some delay in receipt of sale patties from the consignment agents and the Director of the Company admitted the liability and accepted to pay the differential duty - as declared in the invoices that the removals specified in the notice are towards consignment agents, the responsibility of paying differential duty lies with the noticee - the appellant was conscious of the notional value for sale towards consignment agent, the responsibility of paying differential duty is rest on the appellant - appellant intentionally withheld payment of differential duty for the subsequent period which clearly established that there was willful intention to evade payment of duty. Leviability of penalty and interest – Held that:- Following Union of India vs. Rajasthan Spinning & Weaving Mills [2009 (5) TMI 15 - SUPREME COURT OF INDIA] - Payment of differential duty, whether before or after the show cause notice is issued, cannot alter the liability for penalty and the condition for which are clearly spelt out in Section 11AC of the Central Excise Act – Decided against Appellant.
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