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2016 (11) TMI 406 - CESTAT NEW DELHI

2016 (11) TMI 406 - CESTAT NEW DELHI - TMI - Suppression of facts - additional duty of excise leviable under Notification No.6/05 dated 01.03.2005 - SSI exemption under Notification No.8/2003 dated 1.6.2003 - unbranded tobacco - Held that: - the appellant was filing E.R.-I returns in which it was clearly depicting clearances of the un-branded tobacco at nil rate of duty. If the intention had been to suppress the clearance of such goods at Nil rate of duty, it would not have mentioned the details .....

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burden is on Revenue to prove allegation of willful mis-statement. The onus is not on the assessee to prove its bonafides - sufficient grounds required for sustaining the allegation of willful misstatement/suppression of fact do not exist in this case, and therefore, extended period is not invokable. - The demand pertaining to the extended period beyond one year set aside and the mandatory equal penalty under Section 11AC also set aside - Appeal disposed off - decided partly in favor of appe .....

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th interest and mandatory equal penalty on the ground that the appellant cleared un-manufactured tobacco claiming SSI exemption under Notification No.8/2003 dated 1.6.2003 but did not pay additional duty of excise leviable under Notification No.6/05 dated 01.03.2005 by willfully indulging in misstatement / suppression of facts. 2. The appellant has contented that it was genuinely unaware of the imposition of the additional duty and did not indulge in any suppression or the willful misstatement o .....

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ld amount to deliberate misstatement of facts, if not suppression of facts. 4. We have considered the contention of both sides. As far as the merit of the case is concerned both sides agreed that the impugned additional duty of excise was leviable on the impugned goods under Notification No. 6/05 dated 01.06.2005 However, we find that the appellant has taken the plea that there was no willful misstatement or suppression of facts and was genuinely not aware of such liability. The contention of th .....

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