2013 (5) TMI 571

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..... e of same it is felt that no penalty under Rule 15 (2) is not imposable. In favour of assessee. - E/284/12. - - - Dated:- 20-2-2013 - MR. H. K. THAKUR, J. For the Appellant: Shri Dhaval Shah (Adv.) For the Respondent : Shri M. Kutty (AR) JUDGEMENT Per: H. K. Thakur: 1. This is an appeal filed against the OIA NO.COMMR (A)/51/VDR-II/2012 dated 30/01/2012 under which Order in Or .....

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..... L.T. 157 (Tri.-Ahmd.)] 4. LG Electronics Pvt. Ltd. versus Commissioner of C.Ex., Pune-III. [2010 (255) E.L.T. 135 (Tri.-Mumbai)] 4. On the other hand the ld. A.R. relied upon the judgment in the case of Vishal Malleable Ltd., vs. Commissioner of Central Excise, Surat in which there has been a clear finding of the Hon ble Bench that there was a clear suppression of facts. However, in the pres .....

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