https://www.taxtmi.com/caselaws?id=3248 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the respondent in a case concerning non-payment of duty on invoices for finished goods clearance. The respondent promptly paid the duty upon discovery of the issue, without any allegations of intentional evasion. The Commissioner (Appeals) accepted the explanation citing operational challenges. The High Court upheld the decision, emphasizing the absence of fraudulent intent, resulting in the rejection of the revenue's appeal and support for the respondent's position. en-us Fri, 05 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3248 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the respondent in a case concerning non-payment of duty on invoices for finished goods clearance. The respondent promptly paid the duty upon discovery of the issue, without any allegations of intentional evasion. The Commissioner (Appeals) accepted the explanation citing operational challenges. The High Court upheld the decision, emphasizing the absence of fraudulent intent, resulting in the rejection of the revenue's appeal and support for the respondent's position. Case-Laws Central Excise Fri, 05 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3248