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TMI Blog2019 (3) TMI 1793X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest deposited on being noticed - HELD THAT:- Admittedly Revenue has picked up value of clearance from the records of appellant including their balance sheet. The balance sheet stand held to be a public document by various decisions of Tribunal and it stand concluded that reflection of entire fact in the balance sheet would amount to disclosure of factual position and would not involve any supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacture of Paint Brush , which attracted nil rate of duty in terms of Serial No.75 of Notification No.6/2006-CE dated 01.03.2006. However, in the year 2007, the said serial no. was amended by Notification No.6/2007-CE dated 01.03.2007 and the rate of duty was enhanced to 8%. The same was subsequently enhanced to 10% vide Notification No.12/2010-CE dated 27.02.2010. 3. Without noticing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued any show cause notice in terms of provisions of Section 11A of Central Excise Act. In any case he submits that appellant was not aware of changes and inasmuch as they had maintained all the requisite records, no mala fide can be attributed to them so as to impose penalty. 6. Admittedly Revenue has picked up value of clearance from the records of appellant including their balance sheet. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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