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2011 (6) TMI 540 - GUJARAT HIGH COURTWhether Tribunal has committed substantial error of law in confirming order of the Commissioner (Appeals) on erroneous interpretation of Section 11AC of the Central Excise Act, 1944, can be attracted only in the event of proved mala fide of assessee – Held that:- in the absence of mala fide on the part of the respondent, penalty actions were not to be attracted in the case of respondent. no ill-intention or mala fide or fraud could be imputed on the respondent, and therefore, there was no attraction of provision imposing the penalty. mere demand of duty and interest would not ipso facto lead to penalty on conclusion of mala fide. Tax Appeal is dismissed
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