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2015 (10) TMI 1920 - AT - Central ExciseDemand of Differential duty - Penalty u/s 11AC - Invocation of extended period of limitation - Held that:- Appellants were issued with SCN alleging suppression of facts for the subsequent period after the above OIO dt. 30.3.2007. Once the department has accepted the RTP price determined by the appellants in the above order, there is no justification for invoking the suppression for imposition of penalty. Further considering the period involved relates to the transitional period when all the oil industry, PSUs switched over to different mechanism of payment of excise duty on the petroleum products from ware house to the Refinery itself and also considering the fact that there was no sale of CBFS as it is captively consumed by IOCL there is no suppression of facts with an intent to evade excise duty. In order to invoke suppression of facts for imposition of penalty under Section 11AC, there should be mens rea as settled by the Hon ble Supreme Court in the case of Uniworth Textiles Ltd. Vs CCE Raipur - [2013 (1) TMI 616 - SUPREME COURT. Whereas in the present case Revenue has not come out with any evidence on allegation of suppression of facts, whereas it is established beyond doubt that appellants have clearly informed the facts to the department on 19.10.2004 which is on record. - there is no justification for invoking Section 11AC for imposition of equal penalty liable for imposition of penalty under Section 11AC - Decided in favour of assessee.
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