https://www.taxtmi.com/caselaws?id=109857 A claim for exemption on clearance of car air-conditioner parts could not, on the facts stated, be treated as suppression of facts or wilful misstatement where declarations and correspondence had already placed the Department on notice of the nature of the clearances and the assessee's legal position. The dispute was one of classification, namely whether the goods were parts or a complete air-conditioning system, and the ingredients for invoking penal and interest provisions were not established. Penalty under Section 11AC of the Central Excise Act, 1944, penalty under Rule 173Q(1) of the Central Excise Rules, 1944, and interest under Section 11AB of the Central Excise Act, 1944 were therefore set aside. en-us Wed, 14 May 2003 00:00:00 +0530 Thu, 12 Apr 2012 13:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109857 A claim for exemption on clearance of car air-conditioner parts could not, on the facts stated, be treated as suppression of facts or wilful misstatement where declarations and correspondence had already placed the Department on notice of the nature of the clearances and the assessee's legal position. The dispute was one of classification, namely whether the goods were parts or a complete air-conditioning system, and the ingredients for invoking penal and interest provisions were not established. Penalty under Section 11AC of the Central Excise Act, 1944, penalty under Rule 173Q(1) of the Central Excise Rules, 1944, and interest under Section 11AB of the Central Excise Act, 1944 were therefore set aside. Case-Laws Central Excise Wed, 14 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109857