2000 (11) TMI 961

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....nt. Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Duty of Rs. 93,508.58 had been confirmed against the appellants and a penalty of Rs. 1.00 lakh has been imposed, vide the impugned Order. 2. The appellants are small-scale manufacturers and during the material period, were availing the benefit of Notification No. 1/93. In terms of the....

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....the entire facts were before the Revenue Authorities and it is by mistake that the appellants cleared their final product at nil rate of duty, even after crossing the clearances of Rs. 30.00 lakh. In support of his above submission, he strongly relied upon the Tribunal's decision in the case of Paise Fund Glass Works v. Collector of Central Excise, Pune reported in 1998 (98) E.L.T. 460 (T) in whic....

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....dvocate has referred to the Tribunal's decision in the case of Paise Fund Glass Works referred supra. It was held in the said case that failure to furnish the progressive totals of exempted clearance on RT-12 returns and on gate passes and thus exceeding exemption limit, will not amount to mis-statement or mis-declaration or suppression of facts so as to invoke the longer period of limitation. It ....

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....y mala fide intention and not of any clandestine removal or of avoidance or evasion of any duty of excise by mis-declaration, mis-statement or suppression of facts to invoke the larger period under Section 11A of the Act. On going through the facts and circumstances and taking into consideration that detailed figures were given in RT-12 returns from time to time and throughout the period it was ex....