1981 (4) TMI 264

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....s an appeal order filed by the Tata 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 Rs. 3,19,835.07 p. during the period from 23-1-1980 to 26-4-1980 without fi....

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....cealment of facts the appellants have contended that there was no mala fide intention on their part inasmuch as they had already paid the said duty amount of Rs. 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....

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....r personal hearing before the Board on 21-4-1981 at Calcutta. In reiterating the written submission in the Memorandum of Appeal the appellants stressed that since duty at the higher rate was voluntarily paid by them. 9. The Board has carefully gone through the records of the oral submission made at the time of personal hearing. 10. The Board observes that no mala fide intention on ....