TMI Blog2017 (12) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... fact on the part of the appellant, therefore demand not only for normal period, but for extended period also clearly payable by the appellant. Penalty - Held that: - penalty imposed u/s 11AC is set aside - however, it is fact on record that the appellant even after issuance of SCN of first SCN did not obtain registration, therefore there is clear contravention of the provisions on the part of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vin, Ld. Superintendent (A.R.) and Shri. N.N. Prabhudesai, Ld. Superintendent (A.R.) appeared on behalf of the Revenue. They submit that though the appellant are seeking relief on time bar only on the ground that the they were not aware about the levy of 1% duty on fertilizers. They submit that ignorance of law is no excuse. There is clear suppression of fact on the part of the appellant therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty bound to know about their statutory liability. Accordingly, there is suppression of fact on the part of the appellant, therefore demand not only for normal period, but for extended period also clearly payable by the appellant. I therefore uphold the confirmation of demand ordered by the lower authorities. As regard the penalty under Section 11AC is concerned in case of Appeal No.E/87176/16 exte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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