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TMI Blog2017 (5) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... f the respondent - after paying duty alongwith interest admittedly their case was suppose to be settled u/s 11A(2B) and no SCN should have been issued - appeal dismissed - decided against Revenue. - E/619/09 - A/87140/17/SMB - Dated:- 26-4-2017 - Mr Ramesh Nair, Member(Judicial) Shri. V.K. Shastri, Asstt. Commissioner(A.R.) for the Appellants Shri. K.A. Photographer, Associate V.P. for the Respondent ORDER This appeal filed by the Revenue against order-in-appeal seeking imposition of penalty under Section 11AC on the ground that there is suppression of fact on the part of the respondent. 2. Shri. V.K. Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the grounds of appeal. He subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at as per the facts of the case, differential duty escaped from payment only due to revision of MRP in respect of stock lying at branches. The change of MRP is not with malafide intention to evade/avoid payment of duty whereas the same is under a practice prevailing in the case of the consumer goods therefore there is no suppression of facts or malafide intention of the respondent. Since the respondent has paid duty alongwith interest before issuance of show cause notice and not contested the same, their case is squarely covered under the provisions of Section 11A(2B), according to which once the assessee accepted the demand of duty either ascertained by them or by departmental officers and paid same alongwith interest no show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs and the sales are in voluminous and hence it is humanly impossible to keep watch on whether the products lying are cleared in old MRP or new one and also whether this stock is fresh or old one etc. It is already on record that the appellant company was visited by the departmental officers many times for the purpose of conducting audit etc The appellant also has demonstrated in the form of documents that the company was audited on many times during the period under dispute. Therefore the system of business was open to the departmental officers. It has also come on record that the appellant has paid differential duty with interest before issue of SCN. Besides it is also on record that the differential duty was the particulars provided by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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