2019 (1) TMI 701

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....h (Superintendent) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the side duly represented by Shri Rajesh Chhibber, Advocate for the appellant and Shri Pawan Kumar Singh, Superintendent, AR for the Revenue. I find that the appellant was engaged in the manufacture of MS Shapes and Sections. As per the audit conducted in their factory it was found that the appellant had pro....

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.... with interest even before the issuance of the show cause notice. 3. The said order was appealed against by the Revenue before Commissioner (Appeals) for the purpose of imposition of penalty. The Appellate Authority observed that inasmuch as the appellant cleared the said goods without reflecting the same in their ER-1 return and without paying any duty on the same, they are guilty of mala fide....

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....est is penal in nature and as such no further penalty is required to be imposed upon them. Reliance stands placed upon various decisions of the Tribunal. 5. I find that there is no dispute on the facts that admittedly the clearances of the transformer was by raising an invoice in which case, it cannot be said that there was any mala fide on the part of the assessee to suppress the fact of clear....