https://www.taxtmi.com/caselaws?id=125512 The Court upheld the duty demand, interest, and penalty under the Central Excise Rules, 2002, finding that there was deliberate suppression of facts regarding the production of branded products. The appellant's failure to disclose the production of branded products in the quarterly returns was deemed intentional, as they were aware of the non-exempt status due to the factory's location. The Court emphasized that deliberate withholding of information justifies duty demand and rejected the appellant's argument of uncertainty in the law, directing them to deposit the demanded amount within a specified timeframe. en-us Tue, 30 Jun 2009 00:00:00 +0530 Wed, 11 Jan 2017 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125512 The Court upheld the duty demand, interest, and penalty under the Central Excise Rules, 2002, finding that there was deliberate suppression of facts regarding the production of branded products. The appellant's failure to disclose the production of branded products in the quarterly returns was deemed intentional, as they were aware of the non-exempt status due to the factory's location. The Court emphasized that deliberate withholding of information justifies duty demand and rejected the appellant's argument of uncertainty in the law, directing them to deposit the demanded amount within a specified timeframe. Case-Laws Central Excise Tue, 30 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125512