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TMI Blog2018 (8) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... excisable goods came to the knowledge of the Department on the basis of intelligence and visit by the officer to the factory premises of the appellant. There is no dispute of the fact that duty has not been paid continuously for three years. It is difficult to appreciate that the appellant has not paid the excise duty due to ignorance of law, which cannot be a defense for non-compliance with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 014-15, they manufactured the said excisable goods and cleared in the market for home consumption but failed to discharge the duty on the same. The Departmental officers visited their factory and on completion of investigation issued demand notice on 14.12.2016 for recovery of duty of ₹ 27,59,255/- with interest and penalty, not paid during the relevant period. On adjudication, the demand wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to evade duty or non-payment of central excise duty, but it was not paid due to ignorance of law. Hence, he pleads for waiver of penalty without disputing the duty and interest liability. 4. Learned AR for the Revenue submits that they have manufactured the excisable goods for continuous period of three years but they have not paid the duty. Ignorance of law as claimed by the learned Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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