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2019 (2) TMI 1555 - AT - Central ExciseDemand of short paid duty alongwith Interest and penalty - extended period of limitation - Held that:- The liability to duty, of the additional consideration received on sale from the terminal is admittedly, not in dispute. It would appear that it was this peculiar circumstance that prompted the original authority to withhold scrutinising the contention of the appellant that extended period could be invoked only in the prescribed circumstances which applies to imposition of penalty also. The failure of the first appellate authority to do so does not appear to be reasonable. The show-cause notice, save for a passing reference to suppression, does not evidence any deliberate intent on the part of the assessee. The appellant, too appears to have been more concerned with pleading of revenue neutrality, implied in the discharge of the duty liability without demur, as more critical - in the absence of any finding that the evidence on record warranted the imposition of penalty, we set aside the impugned order to the extent that it has upheld the invoking of section 11AC of Central Excise Act 1944. Appeal allowed in part.
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