1989 (11) TMI 62

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..... at since they had already paid the duty long before the issue of show cause notice, they had clearly no mala fied intention and should not be penalised. He quoted C.B.E.C.'s Order No. 265B, dated 24-4-1981 passed in case of M/s. Tata Oil Mills, Calcutta. 2. The records of the case show that the petitioner cleared 136 quintals of V.P. sugar without determining the amount of basic excise duty, wit .....

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..... on 15-5-1987 that they want to take the clearance as for fresh classification list submitted by them and that they were facing storing problem. In the facts and circumstances of the case, Government hold that there is no indication of any mala fide intention on the part of the petitioners to evade Central Excise duty in this case. Government, therefore, following the ratio of the decision of the B .....

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