Allegation of suppression cannot be alleged in case concerned officer had de-bonded the unit

Virgo Valves & Controls Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) Conclusion: When the unit was de-bonded and no dues certificate was issued to the assessee, it was the duty of the officer, who gave no dues certificate to verify the contents whether any dues liability was pending against the assessee or he had correctly declared the true facts for de-bonding of unit. When the concerned officer had de-bonded the unit along with no dues certificate, allegation of suppression could not be alleged against assessee in this case. Held: In the instant case, assessee had made co...