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2016 (11) TMI 402 - CESTAT MUMBAIExtended period of limitation - Classification of products namely (i) Knorr Annapurna 4 O‘Clock Tiffin - Chicken ‘n’ Spice (ii) Knorr Annapurna 4 O’Clock Tiffin - Saucy Masala (iii) Knorr Annapurna 4 O’Clock Tiffin - Tangy Twist - duty demand - Held that:- We find that irrespective of fact that the product name “Knorr Annapurna 4 O’Clock Tiffin” was prefix with the name of the product - Chicken ‘n’ spice, Saucy masala and Tangy twist but product remained same as were involved in the earlier case which was decided by this Tribunal in the appellant’s own case. Therefore the nature of product being manufacture by the appellant was very much known to the Department, therefore there is no suppression of fact on the part of the appellant. The appellant also bonafidely intimated to the Department about the manufacture of such goods. This also shows bonafide of the appellant. There is no suppression of fact or mis-declaration with intent to evade payment of duty on the part of the appellant, therefore the demand of the duty for more than one year is not sustainable. For the same reason, penalty under Section 11AC also not imposable. As per above discussion, we set aside the demand for a period more than one year from the date of show-cause notice and penalty imposed under Section 11AC is also set aside. The appeal is partly allowed in the above terms. The adjudicating authority is directed to re-quantify the duty as per the above order and recover the same, if any due from the appellant.
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