https://www.taxtmi.com/caselaws?id=246522 Penalty under Rule 173Q(1)(d) of the Central Excise Rules, 1944 was sustained because the non-payment of duty on captive clearances of kimam was found to involve contravention with intent to evade duty. The plea of bona fide belief that kimam was not dutiable was rejected, as excisability had already been upheld and the record showed suppression, including operation of unregistered and unlicensed manufacturing units despite business experience and knowledge of comparable licensed traders. The claimed absence of intent to evade was therefore not accepted, and the penalty was held to be properly imposed. en-us Tue, 17 Jul 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246522 Penalty under Rule 173Q(1)(d) of the Central Excise Rules, 1944 was sustained because the non-payment of duty on captive clearances of kimam was found to involve contravention with intent to evade duty. The plea of bona fide belief that kimam was not dutiable was rejected, as excisability had already been upheld and the record showed suppression, including operation of unregistered and unlicensed manufacturing units despite business experience and knowledge of comparable licensed traders. The claimed absence of intent to evade was therefore not accepted, and the penalty was held to be properly imposed. Case-Laws Central Excise Tue, 17 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246522