2007 (6) TMI 93

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.... by which the demands have been confirmed and penalty have been imposed on the ground that the appellants have manufactured 29.524 MT of brass sheets during July 1998 to November 2001 without payment of duty. The show cause notice was issued., on 18- 2-2002 seeking duty for clearances of the said goods from July 1998 to November 2001. It was stated in the show cause notice that the Superintendent ....

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....so, it is a case of suppression of facts. 3. On a careful consideration, we are not impressed with the plea of learned JDR that there is suppression of facts of the production. The department was aware of the production and clearances. The department instead of writing letters to the appellant to follow the procedure they should have stopped the clearances or seized the goods and recovered the du....