https://www.taxtmi.com/caselaws?id=86699 The Tribunal allowed the appeal, setting aside the Order-in-Original that proposed duty payment for alleged suppression of material facts under Section 11A of the Central Excise Act. The appellant's timely declaration of the value of cleared goods demonstrated transparency, leading the Tribunal to find no intent to suppress facts. As a result, the proviso to Section 11A was deemed inapplicable, and the appeal was allowed in favor of the appellant without further exploration of other raised issues. en-us Mon, 02 Jun 1997 00:00:00 +0530 Fri, 26 Aug 2011 15:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86699 The Tribunal allowed the appeal, setting aside the Order-in-Original that proposed duty payment for alleged suppression of material facts under Section 11A of the Central Excise Act. The appellant's timely declaration of the value of cleared goods demonstrated transparency, leading the Tribunal to find no intent to suppress facts. As a result, the proviso to Section 11A was deemed inapplicable, and the appeal was allowed in favor of the appellant without further exploration of other raised issues. Case-Laws Central Excise Mon, 02 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86699