2015 (8) TMI 1526 - SCH - Central Excise

Duty demand - Suppression of facts - Place of removal - Creation of dummy unit to evade duty - Under valuation of goods - Invocation of extended period of limitation - Penalty u/s 11AC - Burden of proof - SSI Exemption - It was held by Tribunal that There was no suppression or misstatement of facts with an intention to evade payment of duty nor there was any evidence either documentary or otherwise comingforth to support the case of Revenue - HELD THAT - There are no reason to interfere with the order passed by the CESTAT - appeal dismissed.