No proceedings u/s 11A of Central Excise Act in absence of any deliberate or willful suppression

Dharampal Satyapal Ltd Vs Union of India (Gauhati High Court)

Conclusion: Mere classification under a different sub-heading by the manufacturer could not be said to be willful misstatement or “suppression of facts”. There was no deliberate intention on the part of assessee not to disclose the correct information or to evade payment of duty and as such it was not open to the Central Excise Officer to proceed to recover duties in the manner indicated in proviso to section 11A.

Held:  Assessee-company had an industrial unit in the

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