2005 (11) TMI 111

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..... ed by Shri B.D. Ranadive, Ld. Consultant for the appellants and Shri S.S. Bhagat, Ld. S.D.R for the Revenue, we find that the demand of duty of Rs. 2,96,774/- is not sustainable on the point of limitation, inasmuch as the Commissioner of Central Excise (Appeals) has himself observed, in the impugned order, there was no mala fide on the part of the appellants to evade payment of duty. However, the .....

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..... e charge of suppression gets established. However, the same is not with intention to evade payment of duty because before clearing the said goods, they had sought a clarification from the concerned Assistant Commissioner and who did not respond to the same. Hence the penalty is not justified on the company and its director." 2. A reading of the above paragraph makes it clear that the appellate a .....

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