2001 (6) TMI 610

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....i J. Singh, JDR, for the Respondent. [Order]. -  This appeal has been filed by the appellant against the Order dated 5-2-1999 passed by the Commissioner (Appeals), Central Excise, Ghaziabad upholding the order of the Assistant Commissioner, Central Excise Divn. I, Ghaziabad whereby the appellant was directed to deposit duty amount of Rs. 23,706/- and an equal amount has been imposed as ....

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.... provides that "where the credit duty paid on inputs has been taken wrongly by reason of fraud, wilful mis-statement, collusion or suppression of facts or contravention of any the provisions of the Act or the Rules made thereunder with intent to evade payment of duty, the person who is liable to pay the amount equivalent to the credit disallowed as determined under clause (iii) of sub-rule (1) sha....