2017 (9) TMI 1487

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.... Shri Jitender Motwani, Advocate for the appellant Shri Y. Venkat Ratnam, Assistant Commissioner (AR) for the respondent ORDER [Order Per : M. V. Ravindran] These appeals are directed against Orders-in-Original No.39/2013-CEx. dated 29.11.2013 & 54/2012 (BVSNK) dated 25.09.2012. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in these appe....

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.... contested the show cause notice on merits as well as on limitation. The adjudicating authority did not agree with the contentions raised and confirmed the demands along with interest and also imposed equivalent penalty. The appellants are contesting such confirmation of demands and consequent penalties. 4. Ld. Counsel submits that on merits, the issue is of classification of the product RBD Pa....

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....tement and suppression of facts with intent to evade duty. He would submit that the following decisions will apply in circumstances has is in this case i) CCE Vs. KDL Biotech Ltd., [2013 (297) ELT A16 (Bom.)] ii) Principal CCE Vs. NHK Springs India Ltd., [2016 (342) ELT 498 (P & H)] iii) CCE Vs. Microtek Forgings [2016 (341) ELT 218 (P & H)] 5. Ld. Departmental Representatives submits ....

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....sed by the Audit Department on 03.12.2012 that emanate from the scrutiny of records of monthly returns. It would mean that appellant had in fact recorded the clearances and indicated the same in their monthly returns as to availment of benefit of notification. 8. Secondly, we do find that the appellants could have entertained a bona fide belief as to the classification of the product RBD Palm S....