2011 (7) TMI 918

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....d B. Krishna Prasad, Advocates, for the Appellant. S/Shri Alok Kumar, Krishan Mohan and M.P. Devanath, Advocates, for the Respondent. [Order]. - Leave granted. 2. This appeal is directed against the judgment and order dated 28-2-2009 passed by the High Court of Madhya Pradesh dismissing the appeal preferred by the Appellant herein after making an observation that there was no inte....

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....e was some doubt about the payment of duty on the goods, therefore, in such cases, there cannot be any imposition of penalty on assessee, cannot be accepted as correct law as such findings are against the law laid down by this Court in Union of India v. Rajasthan Spinning & Weaving Mills reported in 2009 (238) E.L.T. 3 (S.C.). 4. Counsel appearing for the Respondent submits that in the afo....

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.... considered and appreciated by the High Court. Despite the availability of such evidence on record, the High Court was not justified to hold that there was no evidence adduced or brought on record in support of the contention that there was no malice or clandestine approach to evade payment of duty. The findings are without reasons and without appreciation of the evidence available on record. 6....