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2017 (5) TMI 611 - CESTAT MUMBAIPenalty u/s 11AC - suppression of fact on the part of the respondent - case of Revenue is that appellant have sold the goods on higher MRP as compared to the MRP considered at the time of the clearance of the goods therefore this was very much known to the respondent - Held that: - differential duty escaped from payment only due to revision of MRP in respect of stock lying at branches. The change of MRP is not with malafide intention to evade/avoid payment of duty whereas the same is under a practice prevailing in the case of the consumer goods therefore there is no suppression of facts or malafide intention of the respondent - after paying duty alongwith interest admittedly their case was suppose to be settled u/s 11A(2B) and no SCN should have been issued - appeal dismissed - decided against Revenue.
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