2001 (6) TMI 152

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....ioner confirming a demand for duty of Rs. 1,09,702.26 demanded from the appellant, ordering confiscation of the goods valued Rs. 53,400/-, permitting them to be redeemed on payment of fine of Rs. 10,000/- and imposing penalty on the appellant of Rs. 10,000/-. 2. The appellant is absent and unrepresented despite notice. 3. The departmental officers stopped a van carrying one diesel engine of ....

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....The contentions are that failure to debit duty on the diesel engine exceeding 10 horsepower is due to bona fide error and no penalty is imposable for that reason. The appellant was under the bona fide believe that the other five diesel engines, below 10 horsepower, were entitled to exemption under a notification and hence not required to pay duty; and spare parts were not manufactured in the facto....