2019 (5) TMI 130

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.... S. Govindarajan, AC (AR) ORDER Per Madhu Mohan Damodhar The facts of the case are that the appellants are engaged in the manufacture of transformers. Pursuant to investigation by the department, it appears that the appellant had cleared "Specially designed Transformers" to some of the manufacturers of "Wind Operated Electricity Generating (WOEG) Systems, without payment of duty by claimi....

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....ount of Rs. 97,88,868/- with interest thereof. The adjudicating authority also imposed equal penalty of Rs. 97,88,868/- under Section 11 AC of the Central Excise Act, 1944. Hence this appeal. 2. Today when the matter came up for hearing, Ld. Advocate Shri J. Shankarraman submits that as early as June 2006 and subsequently on February 2006 and August 2007, the appellant had sought clarifications....

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....oticee's defence they had informed the department vide letter B1/121/06-07 dated 04.07.2006 while seeking clarification in respect of the said Notification and the same was duly acknowledged by the Range Officer, Poonamallee Range-II. Further, letters dated 10.02.2007 was addressed to the Help Centre-II and B1/223/06-07 dated 25.08.2006 addressed to the Range Officer, Poonamallee Range-II both of ....

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....med the fact of the appellants having made atleast three attempts in writing to obtain clarifications from July 2006 to August 2007. The receipt of these communications have also been acknowledged by the adjudicating authority. When this is the case, the department cannot steamroll demand for the extended period, alleging suppression or mis-statement of facts with intent to evade payment of duty. ....