2016 (9) TMI 128

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..../Revenue Present Ms. Swati Gupta, Advocate for the respondent ORDER Revenue is in appeal against the impugned order wherein penalties imposed on the respondent have been dropped by the Id. Commissioner (Appeals). 2.  The facts of the case are that the respondents are engaged in the manufacture of auto electrical parts but not registered with the Department. When the departmental o....

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....fore Commissioner (Appeals) penalties on both the respondents have been dropped. Aggrieved from the said order, Revenue is in appeal before us. 3.  Heard the id A.R. and perused the records. In the impugned order, the Id. Commissioner (Appeals) has observed that there was no intention to evade payment of duty on the part of the respondent. The same view has been taken by the adjudicating a....

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....aid or has been short levied or short paid or erroneously refunded by reasons of fraud, collusion or any willful misstatement or suppression of facts, or contravention of any of the provisions of this Act or of the Rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under sub-section (2) of Section 11AC, shall also be liable to pay a penal....