2011 (7) TMI 912

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....ppellant filed this appeal against the order-in-appeal No. RK/97/Nashik/2003  dated 31.10.2003 whereby the Commissioner (Appeals) upheld the order of the lower adjudicating authority. 2. Briefly stated facts of the case are that the appellant is engaged in the manufacture of 'Forged Links' and supplying the same to their plant at Bangalore.  The appellant arrived at the value of the g....

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....ontention of the appellant is that whatever duty paid on their Nashik Unit the credit of the same is taken at Bangalore.  Therefore, this is a revenue neutral situation and they are not going to gain anything by suppressing the value alleged in the proceedings. So far as the demand of Rs.10,81,815/- is concerned, they are contesting the same. However, they did not contest the confirmation of ....

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....ith intention to evade payment of duty itself shows that provision of Section 11AC is applicable irrespective of the revenue neutral situation in term or otherwise.  In support of their contention they placed reliance on the decision of the Hon'ble Supreme Court in the case of Union of India vs. Rajasthan Spinning & Weaving Mills - 2009 (238) ELT 3 (S.C.). 5. I have carefully considered th....

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....lful mis-statement, suppression of facts, or contravention of provisions with intent to evade payment of duty and once the conditions that extend normal period of limitation for demand to five years then it would attract imposition of penalty under Section 11AC ibid.  The Hon'ble Supreme Court in the case of Rajasthan Spinning & Weaving Mills (supra) held that once Section 11AC is applicable ....