2008 (5) TMI 107

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....Respondent.   [Order].- This appeal was taken up for hearing ex parte in view of the request letter of the respondent to decide the appeal on merit. 2. This appeal by the Revenue is directed against the order-in-appeal of the Commissioner (Appeals), Ghaziabad dated 9.3.06 dismissing the Department's appeal which was directed against the order-in-original of the Assistant Commissioner....

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.... the judgment of the High Court, or the Tribunal, on merit; it merely means that the Supreme Court declined to interfere in the matter. 3. Attention was drawn to the decision of the High Court of Punjab & Haryana in the case of CCE Vs. Machino Montell (I) Ltd. - 2006 (202) E.L.T. 398 (P & H) =2006 (4) S.T.R. 177 (P & H) wherein it has been held that once a case is covered by any of the situatio....

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....ent to evade payment of duty under Section 11AC of the Act. However, in the instant case there is nothing to suggest that shortage of stock was by reason of fraud, collusion etc.  Learned DR submitted there was contravention of the provisions of the Central Excise Act/Rules attracting Section 11AC.  But it is clear that mere contravention is not enough unless there is also intention to e....