2004 (12) TMI 583

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....ellant. Shri V. Valte, SDR, for the Respondent. [Order]. - Shri Rajesh Chhibar, learned Advocate, appearing for the appellants pleaded that the deemed credit of Rs. 71,351/- was denied to them by the Commissioner (Appeals) without giving any finding that the duty short paid was by reason of fraud, collusion or any wilful mis-statement or suppression of facts or contravention of any of the....

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....ential duty, such act on their part of not paying duty under the correct notification amounts to contravention of provisions of Central Excises Act and Rules with intent to evade payment of duty.  3.I find that the plea taken by the Revenue is not acceptable as a mistake cannot be considered with intent to evade payment of duty unless some material evidence is found to establish the act or....