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2010 (5) TMI 253 - HC - Central ExcisePenalty- Whether the Tribunal, write in upholding that penalty is not leviable in the matter? The respondent-assessee are engaged in the manufacture of excisable goods. The Deputy Commissioner issued a show-cause notice to the assessee. On 16-3-2001. In pursuance of the show-cause notice, the respondent-assessee replied to the same. After considering the reply, the assessing authority passed the order dt. 17-9-2001. Being aggrieved by the same, the assessee filed the appeal before the Commissioner of Central Excise (Appeals). The Commissioner of Central Excise (Appeals), in turn, rejected the appeal and upheld the original order passed by the jurisdictional competent authority. Held that- such adjudication be made in presence of fraud, collusion or any willful misstatement or suppression of facts. Show Cause Notice presently not whisper anything regarding fraud, misrepresentation etc. No good ground made by revenue. Appeal dismissed.
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