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2018 (6) TMI 988 - AT - Central ExciseLiability of Interest - Section 11AB of Central Excise Act, 1944 - The duty liability is not in dispute and respondent had discharged that between February 2008 and June 2008 before issue of show cause notice in November 2008 - Held that:- Assessee does not deny duty liability and has paid the dues well before issue of notice. They also made it clear that the erstwhile practice had the approval of Joint Director (Cost); a subsequent enlightenment cannot lay blame at the door of the assessee - That revenue neutrality does not accord the right to escape taxes is not in doubt; however, with taxes liability having been discharged, it can certainly support a plea of want of intent to evade. All that occurred is that this neutrality has been cited to demonstrate the indifference to the different modes of assessment. Intent to evade duty is not a fruit of indifference but of active obfuscation. Appeal dismissed - decided against Revenue.
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