Penalty u/s 11AC Not Applicable Due to Manufacturer's Delay in Material Cost Disclosure; No Malafide Intent Found.

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....Valuation - Job work - cost construction method - The short payment of duty is not due to the malafide intention of the respondent but for the reason the principal manufacturer has not provided the correct cost of material timely to the respondent - penalty u/s 11AC is not imposable. - AT....