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2018 (11) TMI 1021 - AT - Central ExciseClandestine manufacture and removal - case of Revenue is that the respondent has set up a factory in Arunachal Pradesh, but has not bothered to take registration from jurisdictional Central Excise Authorities - Held that:- Even though the area where the respondent’s factory is located falls within the Area Based Exemption under the Central Excise Notification No.32-33/99-CE dated 08.07.1999, it is incumbent on the respondent to complete formalities specified in the Notification and claim the benefit of such Area Based Exemption. In the absence of such course of action, the central excise duty becomes payable on the goods manufactured and cleared by the respondent. Demand of Interest and penalty - Held that:- Since the central excise duty has been held as payable, and the same has not been paid, the interest applicable under Section 11AB will also required to be paid by the respondent - the conduct of the respondent is to be viewed as suppression of facts and hence the penalty under Section 11AC will also be liable to be paid - interest and penalty upheld. Appeal allowed - decided in favor of Revenue.
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