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TMI Blog2014 (10) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... in this regard can be made to decision of the Tribunal in the case of CCE, Daman vs. Nirmala Dyechem reported in [2011 (3) TMI 771 - CESTAT, AHMEDABAD]. The provision of Section 11AB during the relevant period i.e. prior to 11.05.2001 were providing for interest payment only in those cases where duty of excise have not been levied or paid with intention to evade payment of duty on account of reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 53289/ 2014 - Dated:- 22-8-2014 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant : Shri Ravinder Narain, Sr. Advocate For the Respondent : Ms. Sweta Bector, DR JUDGEMENT Per: Archana Wadhwa: After hearing both sides, we find that a dispute arise between the appellant and its jurisdictional Central Excise authorities about the correct classification of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on on the part of the appellant. Accordingly, it was held that the extended period of limitation is not available to the Revenue and appellant is not liable to be met with any penalty. Accordingly, penalty was set aside and the matter was remanded to the original adjudicating authority for quantification of the consequent demand falling with the limitation period. 3. The adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the relevant period i.e. prior to 11.05.2001 were providing for interest payment only in those cases where duty of excise have not been levied or paid with intention to evade payment of duty on account of reason of fraud, collusion or any wilful mis-statement or suppression of facts. The Tribunal, while remanding the matter has already held that there is no suppression or any malafide on the par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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