2013 (9) TMI 1041

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..... hat this is not the case relating to tariff entry or rate of duty but the tribunal has failed to notice mis-statement, suppression of facts or fraud on the part of the respondent assessee and Section 11A of the Central Excise Act, 1944 was rightly invoked. The respondent was earlier paying duty @ 67.98% on manufactured branded tobacco under sub-heading 24039910 of the Central Excise Tariff Act, .....

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..... manufactured tobacco. Once the aforesaid finding is recorded, the sequitur is that Section 11A would not be applicable because the first finding implies that there was no fraud, wilful mis-statement or suppression of facts or contravention of any provision of the Act or Rules with the intent to evade payment of duty. Thus, if appellant does not contest the factual finding as submitted, the argumen .....

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