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2019 (6) TMI 1143 - BOMBAY HIGH COURTExtended period of Limitation - Section 11A(1) of Central Excise Act - denial of benefit of the CENVAT when the appellant has accepted the demand - HELD THAT:- The finding on facts as found by the Tribunal the appellant has not paid excise duty on the goods cleared for home consumption for the period of 3 years nor followed any excise procedures. The non-payment of excise duty and not following of excise procedures came to light only because of intelligence received by the Revenue and subsequent visit to the respondent's factory. It is to be noted that the appellant has not disputed duty liability and interest - the occasion to consider the issue of demand being barred by time does not arise. Penalty - HELD THAT:- The plea of ignorance of law is the only defense / submission for non imposition of penalty. The appellant is a limited company and is in the business of manufacturing of jaggery and jaggery powder. The plea of ignorance of law cannot be accepted as stated in the well known maxim “Ignorantia Juris Non Excusct” i.e. ignorance of law is no excuse. The questions proposed in these facts, do not give rise to any substantial question of law - appeal dismissed.
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