2018 (11) TMI 623

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....r The facts on merit is that whether the appellant is required to pay duty on the amortization cost of moulds and dyes supplied free of cost by the customer of final product during the period January 1997 to September 2000. 2. Ms. Harpinder Sandhu, Ld. Counsel appearing on behalf of the appellant submits that the appellant is contesting only imposition of penalty under Section 11AC. She submits....

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....ot contesting the duty demand which has already been paid admittedly on the ground that since the suppression of fact or mis-declaration is not involved in the present case, the penalty under Section 11AC which can be imposed only if the suppression of fact or mis-declaration exists, cannot be imposed. 3. Sh. T.G. Rathod, Ld. Joint Commissioner (AR) appearing on behalf of the Revenue reiterates t....

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.... for their principal with moulds and dies received free of cost from the customer. They have been issued SCNs for the earlier period, therefore, the department was in complete knowledge of the activity of the appellant, therefore, in the present SCN the demand for the extended period could not have been raised and consequently the penalty under Section 11AC wherein the ingredient for imposition of....