No penalty if no wilful suppression of facts with intention of evading excise duty

Water Resources Development Vs Commissioner of Central Excise (Bombay High Court)

When the material on record is perused it becomes clear that in the reply to the show cause notice itself the appellant had stated that in view of exemption Notification No.74/1993 which was applicable to it till 31.3.1996, the appellant was not aware of the procedure as regards charging and paying excise duty. It became a statutory Corporation and there was no intention to evade the payment of central excise duty in any manner whatsoever. While admitting

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