2002 (1) TMI 1175

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.... for the Respondent. [Order]. -  The short issue that arises for consideration in this Revenue appeal is as to whether the Commissioner (Appeals) was justified in setting aside the penalty of Rs. 27,941/- imposed under Rule 57-I(4) of the Central Excise Rules. Ld. Commissioner has applied his own ruling rendered in terms of his earlier Order No. 159/99 (M-II), dated 5-11-99 in respect o....

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....held. 3. On the other hand, ld. Counsel submits that intention to evade duty is not mandatory and it has been held by the Apex Court in large number of judgments in the case of CCE v. HMM Ltd., 1995 (76) E.L.T. 497; Tamil Nadu Housing Board, 1994 (74) E.L.T. 9; Pushpam Pharmaceuticals Co., 1995 (78) E.L.T. 401 and Cosmic Dye Chemical, 1995 (75) E.L.T. 721. It is contended that there was no....

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.... consideration of the submissions, I notice that Commissioner (Appeals) has rightly applied his mind and has correctly come to the conclusion after examining the facts that, assessees did not have any intention to avail wrongly the credit in the matter. Assessees themselves reversed it and informed the department. The department issued SCN thereafter. Now, it is well settled that unless the intent....