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2018 (7) TMI 312 - AT - Central ExcisePenalty u/s 11AC - no suppression of facts - more than one SCN on same issue, however, the facts were all disclosed in first SCN - whether the non-mentioning of same facts in subsequent SCN, which were mentioned in first SCN would amount to suppression of facts? - Held that:- The principles as laid down in the cases of Nizam Sugar Factory v. Collector of Central Excise, A.P. [2006 (4) TMI 127 - SUPREME COURT OF INDIA] is squarely applicable to the facts of the present case, where it was held that When the first SCN was issued all the relevant facts were in the knowledge of the authorities. Later on, while issuing the second and third show cause notices the same/similar facts could not be taken as suppression of facts on the part of the assessee as these facts were already in the knowledge of the authorities. Since an earlier show cause notice dated 30.09.2013 was issued for the earlier period in respect of the same subject matter, it cannot be said that there was any suppression. As there is no suppression, penalty under section 11AC cannot be imposed. Appeal dismissed - decided against Revenue.
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