1994 (12) TMI 163

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....van, JDR, for the Respondent. [Order]. - This appeal is directed against the order in original No. Collr/9/90 (F. No. V(19) 15-44/Adj/89 dated 23-1-1990 passed by the Addl. Collector of Customs, Aurangabad, disallowing the modvat credit to the extent of Rs. 77,250/- and imposing personal penalty of Rs. 10,000/-. 2. The appellants were availing of the modvat credit at the rate of Rs. 1,900....

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....the authority below, therefore, the appellants having knowingly availed of the higher credit, would fall within the purview of the extended period availed under Section 11A of the Act. 3. Shri Patankar, the ld. Consultant, appearing for the appellants, submits that all the facts were brought to the notice of the Department and assuming that it was wrongly availed of by the appellants, when the ....

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....23A Part II and the other documents also indicated accordingly. The mala fides on the part of the appellants can seriously weigh in adjudicating upon the penal liability but if the documents produced before the adjudicating authority could provide true disclosure on the part of the appellants, then it will not be possible for the Department to allege suppression for the purpose of invoking the ext....