2005 (11) TMI 111

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....r : Archana Wadhwa, Member (J)]. - After hearing both sides, duly represented by Shri B.D. Ranadive, Ld. Consultant for the appellants and Shri S.S. Bhagat, Ld. S.D.R for the Revenue, we find that the demand of duty of Rs. 2,96,774/- is not sustainable on the point of limitation, inasmuch as the Commissioner of Central Excise (Appeals) has himself observed, in the impugned order, there was no mala....

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....to bring the material facts to the notice of the department. Accordingly, the charge of suppression gets established. However, the same is not with intention to evade payment of duty because before clearing the said goods, they had sought a clarification from the concerned Assistant Commissioner and who did not respond to the same. Hence the penalty is not justified on the company and its director....