Tribunal sets aside penalty under Section 78, finds no intent to evade duty payment.

The tribunal ruled in favor of the assessee, setting aside the penalty imposed under Section 78 of the Finance Act, 1994, stating that the mere non-inclusion of certain charges does not establish intent to evade duty payment. The appeal was allowed.

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The appeal challenged the penalty under Section 78 of the Finance Act, 1994. The tribunal ruled in favor of the assessee, stating that mere non-inclusion of certain charges is not enough to prove intention to evade payment of duty. The penalty was set aside, and the appeal was allowed.

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