https://www.taxtmi.com/caselaws?id=76670 Penalty under the Central Excise law was held inapplicable where duty payment by cheque failed due to dishonour, but the assessee deposited the duty with interest immediately on learning of the default. The Tribunal treated the non-payment as a bona fide mistake and found no intent to evade duty, even though removal had occurred without payment under the excise rules. The High Court accepted these findings as factual, held that no substantial question of law arose, and upheld deletion of the penalty. en-us Tue, 02 Feb 2010 00:00:00 +0530 Tue, 13 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76670 Penalty under the Central Excise law was held inapplicable where duty payment by cheque failed due to dishonour, but the assessee deposited the duty with interest immediately on learning of the default. The Tribunal treated the non-payment as a bona fide mistake and found no intent to evade duty, even though removal had occurred without payment under the excise rules. The High Court accepted these findings as factual, held that no substantial question of law arose, and upheld deletion of the penalty. Case-Laws Central Excise Tue, 02 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76670