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TMI Blog2014 (9) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard Mr.Kantharia , learned counsel appearing in support of this Appeal. He submits that though there are concurrent findings rendered by the Commissioner of Central (Excise) on 12.11.2007 and by the Tribunal in the impugned order dated 16.06.2009, yet the Appeal raises a substantial question of law. In his submission, when the Revenue has invoked the extended period within the meaning of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sstatement or suppression of fact or contravention of any of the provisions of the Central Excise Act, 1944 or Rules made thereunder with an intent to evade payment of duty. That contravention should be by any person chargeable with the duty. The Central Excise Officer then can and within five years from the relevant date serve a notice on such person requiring him to show cause as to why he shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluded that the Assessee acted bonafide on the advice/ purchase order of the customer and availed the exemption. When it was pointed out later on that the condition No.64 of the Notification is not fulfilled and the exemption is not available to the Assessee, the Assessee paid the amount of duty leviable together with interest thereon. There was nothing on record about any ingredients, namely, fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the final analysis, these elements have to be proved. They could be said to be satisfied only on the basis of the material produced. If the material produced is not pointing towards any fraud or collusion or any willful misstatement or suppression of facts or contravention of the provisions of the Act or Rules with an intent to evade payment of duty, then, imposition of penalty is not called for. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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