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TMI Blog2011 (11) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... t be penalized in a case where the demand on them defended on interpretation of the conditions of the exemption notification claimed by the assessee. The plea for vacating the penalty is tenable. - E/956/2006 - Final Order No. 783/2011 - Dated:- 30-11-2011 - Mr. P.G. Chacko, Mr. M. Veeraiyan, JJ. Appearance Mr. K.T. Antony, Authorized Representative, for the appellant Mr. Ganesh Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication was upheld by the Commissioner (Appeals) in an appeal filed by the assessee. Hence, the present appeal before us. 2. The managing partner of the appellant-firm appears and submits that the amount of duty was voluntarily paid on 16.02.2010 and that he had no intent to evade duty. He was not aware of the duty liability during the material period and hence did not collect duty from the buye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee revolved around the question whether the value of the intermediate product was liable to be included in the gross value of clearances for the fiscal year in question. Essentially, therefore, a decision defended on interpretation of the relevant conditions of the notification. It has been consistently held by this Tribunal and various High Courts and Supreme Court that an assessee shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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