2017 (11) TMI 1453

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....t Shri S.V.N air, Asstt. Commr. (A.R) for respondent ORDER Per: Ramesh Nair The issue involved is demand of Excise Duty on the valuation of medicaments and sold through consignment agents by the appellant. The period of demand is 1st April, 1997 to 28th July 1999. The amount of duty confirmed is Rs. 8,75,239/- under Section 11A along with interest under Section 11AB and penalty under S....

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....the differential duty is on account of deduction of commission paid to the assessee which was the subject matter of interpretation and on which there are conflicting judgments. Therefore there is no malafide intention on the part of the appellant. He placed reliance on the judgment of Hon'ble Bombay High Court in the case of Raymond Woollen Mills Ltd. - 1992 (57) ELT 396, the Tribunal decision in ....

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....ng judgments. (i) Pushpam Pharmaceuticals Company Vs. Collector of C. Ex., Bombay - 1995 (78) ELT 401 (S.C.) (ii) Pahwa Chemicals Private Limited Vs. Commissioner of C.Ex., Delhi - 2005 (189) ELT 257 (S.C.) (iii) Collector of Central Excise Vs. Chemphar Drugs & Liniments - 1989(40) E.L.T. 276 (S.C.) 3. Shri S.V. Nair, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue....

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....gh the appellant have suo-moto paid the duty amount for Rs. 4,35,439/- and declared in their RT.12 return but for the past period they have neither paid the duty nor declared to the department. Department was unaware of the differential duty liability for the past period, therefore the appellants have suppressed the facts. We do agree, as regard the payment of Rs. 4,35,439/- there is no suppressio....