TMI Blog2017 (2) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty u/s 11AC of CEA, 1944 is imposable if non-payment of duty involves fraud, collusion, willful misstatement or suppression of facts with 'intent to evade' - there are no malafides involved and the issue of liability of duty on the subject goods during the relevant period was not free form doubt - penalty set aside. Interest - Held that: - when the duty has not been paid on time, the intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artered Accountant, Shri Akshaes Garg represented the Appellants and Ld. A.R. Shri S. Nunthuk represented the Revenue. 3. Shri Akshaes Garg, C.A. inter alia argues that there was no certainty on duty liability and they had no intention not to pay duty of Central Excise; therefore, they are not liable to pay penalty and interest. 3.1 The appellants inter alia submit that the earlier t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osable if non-payment of duty involves fraud, collusion, willful misstatement or suppression of facts with 'intent to evade'. 5.1 The appellants' plea that they are not liable to pay interest as there are no malafides in not paying duty cannot get the appellants desired relief of non-payment of interest, when provisions of Section 11AB of Central Excise Act makes them liable to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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