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2016 (7) TMI 1071 - AT - Central ExciseLevy of penalty u/s 11AC - malafide intention or not - dispute were related to Classification - manufacture of car Air-conditioning machine and their parts - manufactured products are cleared along with the bought out items in a kit packing. The bought out items are sold as such without any value addition. - Held that:- the appellants have made suitable declarations at the time of changes made during Budget 2000 and that the change in declaration was also made on 01.07.2000 to the effect that the duty would be deposited by them @ 32% for the clearances made by them. In the present case since the Appellant on their own has filed the declaration and had communications with the department. In these circumstances, the question of suppression of facts coupled with intention to evade payment of duty does not arise and accordingly the imposition of penalty u/s.11AC is unsustainable. - No penalty - Decided in favor of assessee.
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