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2015 (2) TMI 231 - HC - Central ExciseImposition of penalty - Suppression of facts - Held that:- A perusal of the order passed by the Tribunal reveals that while setting aside penalty, the learned Tribunal has recorded a positive finding that there is no suppression of relevant facts. The question of suppression of material facts was germane to both issues i.e., assumption of jurisdiction by the Assessing Authority to re-assess and penalty. The Tribunal having held that there is no suppression of material facts while deciding the question of penalty, was required to apply this finding to the legality of assumption of jurisdiction to re-assess duty. The revenue in its appeal impugns the setting aside of penalty by urging that suppression of material facts has been proved. The finding recorded by the Tribunal on the question of suppression of material facts, being contradictory, we have no option but to set aside the impugned order and call upon the Tribunal to consider whether there was any suppression of material facts, that enabled the revenue to assume jurisdiction to re-assess the appellant and thereafter to impose duty and penalty. - Matter remanded back - Decided in favour of assessee.
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