2014 (2) TMI 1098

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....ocate ORDER The Court : The appeal is directed against a judgment and order dated 26th March, 2012. The matter had, in fact, earlier been heard on 13th September, 2011, but the learned Members could not agree. The matter as such was referred to a third Member, who by his order dated 22nd February, 2012 has opined as follows: 'Undisputedly the proposal in the show cause notice was for i....

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....ds of appeal filed by the Department. Para 5 and para 15 of order proposed by Ld. Member (J) and Ld. Member (T) respectively also supports the view of the Ld. Advocate. It is pertinent to mention here that the provisions of Section 11AC are para-materia to the provisions of Rule 25(1)(d) so far as the contravention of any of the provisions of Rules with intent to evade payment of duty is concerned....

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....". Finally, on the basis of the views of the third Member, the appeal of the Revenue was dismissed on 26th March, 2012 against which the present appeal has been preferred. The Commissioner came to the finding that there was no willful misstatement or fraud or any contravention or any evasion of duty nor was there any suppression of fact. The aforesaid view of the Commissioner was upheld by t....