1981 (4) TMI 264

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....ata Oil Mills Company Ltd. (TOMCO), Calcutta against the order-in-original No. 121 (15 and 14F)80 Collr-68/80, dated 26-9-19 80 passed by the Collector of Central Excise, Calcutta. 2. In this case, the appellants were charged to have wilfully not paid Central Excise duty amounting to ₹ 3,19,835.07 p. during the period from 23-1-1980 to 26-4-1980 without filing price list, showing the c....

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.... have contended that there was no mala fide intention on their part inasmuch as they had already paid the said duty amount of ₹ 3,10,853.72 by debiting their PLA on 23-5-1980 much earlier to the issue of Show Cause Notice on 15-7-1980. 6. The appellants have pleaded that after they had submitted the earlier price lists on 21-1-1980 and 18-2-1980 which were returned to them, they had a ....