2002 (6) TMI 101

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....(Oral)]. - This is an appeal filed by the Revenue. Revenue has come in appeal on the ground that Commissioner was not right in not imposing penalty under Rule 173Q read with Section 11AC of the Central Excise Act, 1944. 2.  Heard both sides. 3.  Shri L. Narasimah Murthy, learned DR appearing for the Revenue reiterated the ground taken by the Department. 4. Shri A. P. Datar, lear....

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....e period in question as clandestine clearances. Moreover, the department has also not adduced any evidence to the effect that there was fraud, collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of the Central Excise Act and Rules made thereunder with an intent to evade payment of duty. In the absence of any such evidence, it is not permissible to im....