https://www.taxtmi.com/caselaws?id=30959 The Tribunal condoned the delay in filing the appeal due to defects in the memo of appeal, attributing the delay to the negligence of the appellant's previous advocate. The Tribunal upheld the duty payment but did not delve into the issue of payment proof. The penalty imposition of Rs. 1 lakh was set aside as there was no evidence of intent to evade duty or fraud by the appellant, a government undertaking. The appeal was dismissed with a modification in the penalty imposition, emphasizing the importance of considering circumstances of delay and lack of evidence for penalty imposition without intent to evade duty or engage in fraud. en-us Fri, 28 Mar 2008 00:00:00 +0530 Wed, 08 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30959 The Tribunal condoned the delay in filing the appeal due to defects in the memo of appeal, attributing the delay to the negligence of the appellant's previous advocate. The Tribunal upheld the duty payment but did not delve into the issue of payment proof. The penalty imposition of Rs. 1 lakh was set aside as there was no evidence of intent to evade duty or fraud by the appellant, a government undertaking. The appeal was dismissed with a modification in the penalty imposition, emphasizing the importance of considering circumstances of delay and lack of evidence for penalty imposition without intent to evade duty or engage in fraud. Case-Laws Central Excise Fri, 28 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30959