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2014 (9) TMI 476 - MADRAS HIGH COURTSSI Exemption - Notification No. 16/97-C.E. - Whether the CESTAT is right in upholding the Commissioner (Appeals) view and ruling that there is no suppression of facts with intention to evade duty, when ‘mens rea’ is evident from the two contradictory declaration filed by the manufacturer for the same financial year - Held that:- From the conjoint reading of the orders, which have been challenged in the present Civil Miscellaneous Appeal, it is easily discernible that the respondent has paid excess duty apart from the amount claimed on the side of the appellant. Since the respondent has paid excess duty other than the amount mentioned in the demand notice, it is needless to say that the concurrent orders passed by the authorities referred to above are perfectly correct and the same do not require any interference and the substantial questions of law formulated in the present Civil Miscellaneous Appeal are decided in favour of the respondent and therefore the present Civil Miscellaneous Appeal deserves to be dismissed. Decided against Revenue.
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