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2009 (1) TMI 288 - HC - Central ExcisePenalty - Wilful default - Held that: - It is trite law that even when the statute provides for imposition of penalty when there is failure to pay duty within the statutorily prescribed period, such imposition of penalty should be preceded by a finding that there was a wilful default as such. In the present case, the deficit duty had been paid along with interest even before the issuance of the show cause notice. The appellate authority had also found absence of any intention to evade payment of duty. In these circumstances, we are in complete agreement with the reasoning and findings of the learned single Judge. The orders of penalty were clearly not sustainable and rightly interfered with by the learned single Judge.
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