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2018 (11) TMI 70 - AT - Central ExcisePenalty u/s 11AC of CEA - suppression of vital facts in the ER-1 returns with intent to evade payment of duty or not - Held that:- The Adjudicating Authority has not imposed any penalty on the appellant under Section 11AC of the Act, by observing that non-payment of duty immediately on manufacture was bona fide mistake on their part and it is a case where proviso to Section 11A is not applicable in facts and circumstances of the case. If the party has filed “Nil” ER-1 it was because there was no physical manufacture or clearance of goods in their factory - appeal dismissed - decided against Revenue.
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