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of <h1>Court dismisses revenue's appeal on Excise duty evasion due to clerical error, lack of intent, and evidence.</h1> <h3>Commissioner of Central Excise, Gurgaon Versus Hindustan Polyster Lines</h3> The High Court dismissed the revenue's appeal challenging a Tribunal order regarding Excise duty payment evasion. The Tribunal found no intention to evade ... Penalty u/s 11AC – clandestine removal of goods - requirement for attracting the provisions of section 11AC of the Act is that there has to be intention to evade the payment of Excise duty. Such an intention cannot be presumed because the shortage which was detected during stock verification stood explained and the same has occurred due to clerical mistake. Assessee has deposited the duty without any protest before issue of show-cause notice. There is no material to support the clandestine removal of goods. Once the aforementioned findings of fact are there then it is not possible to apply the provisions of section 11AC of the Act so as to impose penalty. The High Court dismissed the revenue's appeal challenging a Tribunal order regarding Excise duty payment evasion. The Tribunal found no intention to evade duty due to clerical mistake, duty deposit without protest, and lack of evidence for clandestine removal of goods. Therefore, penalty under section 11AC of the Act was not imposed. The appeal was dismissed.
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