2012 (12) TMI 912

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.....R. JUDGEMENT                                                                &nbsp....

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....Excise obligation. Incrementally, it appears that he was instrumental in the suppression of the correct and germane facts thereof concerning the surreptitious manufacture of excisable goods in question and clandestine clearances thereof, with a mala-fide intention to evade the CE duty on the said goods. Consequently, it appears that he has concerned himself with the clandestine manufacturing, tran....

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....d he and M/s. SBKSPL Unit-I, i.e. Noticee No. 4 have, thus, orchestrated and facilitated the entire clandestine transactions, transportation and payment for the same and were consequently, aware of and responsible for the above mentioned unlawful transactions and knowingly concerned themselves in transporting, removing, depositing, keeping, concealing, purchasing and selling the said goods which t....

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....here was no blanket immunity granted by Section 11A of Central Excise Act, 1944. Dispute is intended to be settled by law under Sub-section (1A) suo motu by the assessee complying with the requirement of that sub-section or the assessee may make representation to determine the liability under Sub-section (2). Both the sub-sections are different from each other in their ambit and scope. It is not n....