2016 (11) TMI 406

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....t For the Respondent : Mrs.Kanu Verma Kumar, D.R. ORDER Per R. K. Singh The demand of duty of Rs. 1,61,129/- representing additional duty of excise on unbranded tobacco for the period March, 2005 to March, 2007 (alongwith interest and mandatory equal penalty) was confirmed alongwith interest and mandatory equal penalty on the ground that the appellant cleared un-manufactured tobacco cl....

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....and stated that even if the appellant filed the E.R. I return, not paying the impugned duty would amount to deliberate misstatement of facts, if not suppression of facts.   4. We have considered the contention of both sides. As far as the merit of the case is concerned both sides agreed that the impugned additional duty of excise was leviable on the impugned goods under Notification No. 6/....

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.... which ordinary limitation period would apply. Inadvertent non-payment is to be met within the normal limitation period and the burden is on Revenue to prove allegation of willful mis-statement. The onus is not on the assessee to prove its bonafides. In the case of CCE vs. Chemiphar Drugs Liniments [2002-TIOL-266- SC-CX], the Supreme Court held that something positive other than mere inaction or f....