TMI Blog2000 (7) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... for the applicants and Shri Patwari, JDR for the department, it appeared that on a short point of law, the main appeal itself could be taken up for disposal. Both sides agreeing this was done by granting waiver of pre-deposit of duty amounting to Rs. 17,05,179/- and penalty of equivalent amount. 2. The appellants are manufacturers of billets, bars etc. availing of Modvat facility. The credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal goods. The Commissioner in paragraph 24 of the impugned order admitted the delay but upheld the demand on the ground that the assessee had suppressed certain facts. The appeal is against this order. 3. Suppression etc. can be alleged only where the documents which indicate the guilty mind are not before the Excise Officer. Where the fact of credit wrongly taken has come to the notice of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment acquiring knowledge and the date of issue of show cause notice could not go to the benefit of the assessee where suppression, misdeclaration etc. existed. This judgment will not cover the situation where these vital elements are not present. In the face of the conscious knowledge of the department, the charge of suppression cannot be sustained. On this observation, we set aside the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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