2012 (12) TMI 929

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....oney, Consultant JUDGEMENT The Respondent manufactures boiler components. During the period 2007-08 to 2009-10, the respondent had done manufacturing activity on job-work basis for M/s Enmas Andritz Pvt. Ltd. After completion of job-work, the goods were dispatched to the customers of M/s Enmas Andritz Pvt. Ltd. on payment of excise duty at value at which the said company was selling the g....

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....osed a penalty equal to the duty involved, that is, Rs. 8,32,141/- 3. Aggrieved by the order the Respondents filed an appeal before the Commissioner (Appeal) who set aside the penalty imposed on the Respondents on the ground that no willful suppression of the value on the part of the respondent was established. Aggrieved by the order of the Commissioner (Appeal) Revenue has filed this appeal. ....

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....or payment of excise duty and hence penalty should be imposed on the respondent under section 11AC. 5. Opposing the prayer, the consultant for the Respondent submits that the respondents were not aware of the fact that the principal manufacturer was collecting packing and forwarding charges separately. As soon as the position was brought to their notice they paid differential excise duty on suc....