TMI Blog1981 (4) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 121 (15 and 14F)80 Collr-68/80, dated 26-9-19 80 passed by the Collector of Central Excise, Calcutta. 2. In this case, the appellants were charged to have wilfully not paid Central Excise duty amounting to ₹ 3,19,835.07 p. during the period from 23-1-1980 to 26-4-1980 without filing price list, showing the correct assessable value of laundry soap, perfumed hair oil and Shampoo falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already paid the said duty amount of ₹ 3,10,853.72 by debiting their PLA on 23-5-1980 much earlier to the issue of Show Cause Notice on 15-7-1980. 6. The appellants have pleaded that after they had submitted the earlier price lists on 21-1-1980 and 18-2-1980 which were returned to them, they had a second look and on finding that the assessable value declared in the earlier price lists we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants stressed that since duty at the higher rate was voluntarily paid by them. 9. The Board has carefully gone through the records of the oral submission made at the time of personal hearing. 10. The Board observes that no mala fide intention on the part of the appellants in this case has been revealed inasmuch as the Show Cause Notice and proceedings against the appellants were taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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