https://www.taxtmi.com/caselaws?id=335508 The Tribunal partly allowed the appeals, setting aside the demand for the extended period and imposed penalties related to non-payment of Central Excise duty on unbranded chewing tobacco. The duty for the normal period remained payable, and penalties under Section 11AC were deemed unjustified. The Tribunal emphasized that the burden of proving malafide lies with the department, not the assessee, and found insufficient grounds to sustain allegations of willful mis-statement or suppression of facts. en-us Tue, 18 Oct 2016 00:00:00 +0530 Sat, 03 Dec 2016 08:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335508 The Tribunal partly allowed the appeals, setting aside the demand for the extended period and imposed penalties related to non-payment of Central Excise duty on unbranded chewing tobacco. The duty for the normal period remained payable, and penalties under Section 11AC were deemed unjustified. The Tribunal emphasized that the burden of proving malafide lies with the department, not the assessee, and found insufficient grounds to sustain allegations of willful mis-statement or suppression of facts. Case-Laws Central Excise Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335508