Mere Omission to Give Correct Information is not Suppression of Fact unless it Deliberate to Stop Payment of Duty: CESTAT [Read Order]

Omission - Correct Information - Suppression of Fact - Payment of Duty - CESTAT - taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the mere omission to give correct information was not s suppression of fact unless it deliberately stop payment of duty.  Datafield India Private Limited, the appellant assessee holds central excise registration and was engaged in the manufacture of telephone cords…

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