Penalty u/s 11AC Overturned Due to Lack of Malafide Intent in Central Excise Classification Dispute.

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....Levy of penalty u/s 11AC - malafide intention or not - dispute were related to Classification - Appellant on their own has filed the declaration and had communications with the department - the question of suppression of facts coupled with intention to evade payment of duty does not arise - No penalty - AT....