2018 (10) TMI 689

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....garwal (Advocate) for the Appellant (s) Shri Pawan Kumar Singh (Supdt.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : The appellant manufactures tyres and tubes and also rubber compounds. They have another unit for manufacture of tubes. During the period of June, 2009 to August, 2009 they effected clearances of rubber compound to their second unit for its captive use and while....

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....d, the Asstt. Commissioner also imposed penalty of equal amount i.e. Rs. 3,34,466/- on the appellant under Section 11 AC holding that the short payment was due to willful suppression of facts on their part. This order of the Asstt. Commissioner was upheld by the Commissioner(Appeals). Hence the present appeal. 2. Ld.Advocate appearing on behalf of the appellant submits that they are not challen....

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.... as cost of production of the goods, whereas the same were required to be adopted as 110% of the cost. Inasmuch as the goods were being sent to their own sister unit, who were availing Cenvat credit of duty paid by the appellant, we agree with the ld.Advocate that this could be a bona fide mistake on their part and cannot be held to be a case of mala fide intention with intent to evade payment of ....