2017 (1) TMI 917

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..... DER Per: Shri P. K. Choudhary M/s. Websel Energy Systems Ltd. (formerly- Webel SL Energy Systems Ltd.) the appellant herein is an 100% E.O.U. manufacturing Solar Photovoltaic Cells and modules. It is the case of the appellant that during the period from April, 2003 to January, 2004, they cleared the goods to DTA units on payment of 50% of the customs duty that would have been payable on the good .....

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..... e Central Excise Act, 1944. On appeal, the Commissioner (Appeal) upheld the Order-in-Original and dismissed the appeal. 2. The Ld. Advocate Shri A.K. Das submitted that all the facts were indicated in the respective invoices and other records of the appellant and there was no suppression/mis-statement on their part. Thus the condition of invoking Section 11AC of the Central Excise Act, 1944 did n .....

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..... nafide belief of the provisions of law.It is contended that there is no suppression of fact with an intent to evade payment of duty. But, I find that the appellant had not placed any material on record in support of their contention of bonafide belief and therefore, the submission of the Ld. Advocate cannot be accepted. In any event, I agree with the submission of the Ld. Counsel that the appellan .....

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