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2017 (4) TMI 555 - AT - Central ExciseBenefit of N/N. 67/95 - captive consumption - In respect of the goods cleared under N/N. 10/1997 dated 1-3-1997 intermediate goods manufactured and captively consumed in the said goods is not eligible for N/N. 67/95 - personal penalties - Held that: - the appellant have claimed exemption under N/N. 10/97 as well as 67/95 in respect of captively consumed goods, it was known to the department that appellant is clearing the final product under exemption N/N. 10/97-CE. Accordingly, it was not prevented to the department to take action immediately after receipt of the classification declaration wherein aforesaid exemption were claimed. Therefore, there is no malafide intention on the part of the appellant. Even though the demand was confirmed for the extended period which was accepted by the appellant that alone is not the reason for imposing penalty u/s 11AC. Penalty u/s 11AC can only be imposed when it is established that there is suppression of facts on the part of the appellant. Since there is no malafide proved, personal penalty on Shri. Hariharan is also not tenable - appeal allowed - decided partly in favor of appellant.
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