Appeal Dismissed: No Mala Fide Intent Found in Duty Underpayment, Section 11D Inapplicable.

The Bombay HC dismissed an appeal challenging the Tribunal's ruling, which determined no mala fide intent in underpayment of duty, thereby rendering Section 11D of the Central Excise Act, 1944 inapplicable. The HC concluded that no substantial question of law was present and expedited the certified copy of the order.

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The Bombay High Court rejected an appeal regarding a Tribunal's decision that found no mala fide intention in the payment of less duty, thus Section 11D of the Central Excise Act, 1944 does not apply. No question of law arises. Certified copy of the order is expedited.

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