2000 (7) TMI 187

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Member (T)]. - After hearing Shri S.R. Savant, advocate for the applicants and Shri Patwari, JDR for the department, it appeared that on a short point of law, the main appeal itself could be taken up for disposal. Both sides agreeing this was done by granting waiver of pre-deposit of duty amounting to Rs. 17,05,179/- and penalty of equivalent amount. 2. The appellants are manufacturers of bil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and also their utilisation in the manufacture of dutiable final goods. The Commissioner in paragraph 24 of the impugned order admitted the delay but upheld the demand on the ground that the assessee had suppressed certain facts. The appeal is against this order. 3. Suppression etc. can be alleged only where the documents which indicate the guilty mind are not before the Excise Officer. Where th....