2016 (12) TMI 153

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....or the  appellant Sh. G. R. Singh, AR for the Respondent ORDER These two appeals are against orders dated 16.09.2009 and 25.09.2009 of Commissioner (Appeals) Delhi-II.  The appellant and the issue involved is same and hence these appeals are taken up together for disposal.  The appellants are engaged in the manufacture of chewing tobacco.  Additional duty of excise on ....

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....d, collusion, willful mis-statement etc. for extended period of demand and for imposition of penalty.  It is their case that they have been filing regular ER-I returns clearly mentioning the manufacture and clearances of unbranded tobacco.  These facts were mentioned in the forwarding letters on the said return also.  Even in the declaration filed for availing for SSI exemption they....

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....turns wherein the manufacture and clearance of unbranded chewing tobacco has been indicated.  This was mentioned in the forwarding letter also.  The new levy was introduced in the Budget, 2005.  We note that mere non-payment of duty is not equivalent to collusion or willful mis-statement or suppression of facts as held by the Hon'ble Supreme Court in Uniworth Textiles Ltd. vs. CCE, ....