2002 (4) TMI 888

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....te, for the Respondent. [Order]. - Revenue is aggrieved with non-confirmation of penalty by the Commissioner (Appeals) in terms of order-in-original and holding that the same is not liable to be imposed in terms of Rules 57U(6) and 173Q(1)(bb) of Central Excise Rules, 1944. He has clearly noted that the appellants had reversed the credit to the tune of Rs. 2 lakhs and debited the PLA vide en....

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....lation, wilful mis-statement or suppression of facts, or contravention of any of the provisions of the Act, with intention to evade payment of duty then the penalty has to imposed as held by the Hon'ble Apex Court in the case of Zunjarrao Bhikaji Nagarkar v. UOI reported in 1999 (112) E.L.T. 772 (S.C.). The ld. Counsel distinguishes these judgments and contend that the appellant's explanation has ....

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.... Court held that penalty is not imposable where there is no intention to evade payment of duty. 4. I have heard both sides. On a careful consideration and perusal of the impugned order, I notice that the Commissioner has analysed the entire facts and passed a proper and legal order. He has noted that the department was fully aware of the removal of the machinery on the regular visit. He ha....