TMI Blog2016 (12) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... T]. The burden on the department to prove the malafide of the noticee, the onus is not on the assessee to prove his bonafide. In the present case, we find that the show cause notice did not elaborate the ground on which the demand for extended period was supported. In a similar set of facts this Tribunal in the case of Balaji Products Limited [2016 (11) TMI 406 - CESTAT NEW DELHI] held that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsultant for the appellant Sh. G. R. Singh, AR for the Respondent ORDER These two appeals are against orders dated 16.09.2009 and 25.09.2009 of Commissioner (Appeals) Delhi-II. The appellant and the issue involved is same and hence these appeals are taken up together for disposal. The appellants are engaged in the manufacture of chewing tobacco. Additional duty of excise on cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llful mis-statement etc. for extended period of demand and for imposition of penalty. It is their case that they have been filing regular ER-I returns clearly mentioning the manufacture and clearances of unbranded tobacco. These facts were mentioned in the forwarding letters on the said return also. Even in the declaration filed for availing for SSI exemption they have indicated that the produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing tobacco has been indicated. This was mentioned in the forwarding letter also. The new levy was introduced in the Budget, 2005. We note that mere non-payment of duty is not equivalent to collusion or willful mis-statement or suppression of facts as held by the Hon ble Supreme Court in Uniworth Textiles Ltd. vs. CCE, Raipur - 2013 (288) ELT 161 (SC). The burden on the department to prove the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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