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2017 (1) TMI 917 - CESTAT KOLKATA100% EOU - inclusion of SAD in assessable value - N/N. 23/03-CE dated 31/03/2003 - bonafide belief - wilful intent or not - Held that: - the appellant had not placed any material on record in support of their contention of bonafide belief and therefore, the submission of the Ld. Advocate cannot be accepted - the appellant is entitled to the option to pay penalty @ 25% of the duty, subject to the conditions as provided under Section 11AC of the Act. In the instant case, the Adjudicating Authority had not given such option to the appellant. Appeal disposed off - decided partly in favor of appellant.
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