https://www.taxtmi.com/caselaws?id=50844 A bona fide mistake and the existence of a personal ledger credit balance did not, by themselves, negate intent to evade duty where excisable goods were cleared without proper debit of duty or supporting documents. The appellant did not dispute duty liability and challenged only the penalty, but the explanation that some engines were exempt or that spare parts were not manufactured in the factory was not accepted on the facts. The penalty was found justified and proportionate, and the challenge to the Commissioner's order failed. en-us Mon, 25 Jun 2001 00:00:00 +0530 Fri, 17 Sep 2010 16:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50844 A bona fide mistake and the existence of a personal ledger credit balance did not, by themselves, negate intent to evade duty where excisable goods were cleared without proper debit of duty or supporting documents. The appellant did not dispute duty liability and challenged only the penalty, but the explanation that some engines were exempt or that spare parts were not manufactured in the factory was not accepted on the facts. The penalty was found justified and proportionate, and the challenge to the Commissioner's order failed. Case-Laws Central Excise Mon, 25 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50844