TMI Blog2010 (12) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 for no factual finding about contumacious conduct of the appellant to cause loss of Revenue - It is needless to mention that for the period of default, interest is to be payable by the appellant on the demand arose, consequent upon giving effect to the first appellate order - Both stay and appeal are disposed - ST/1465/2010-SM(BR) - 19/2011-SM(BR)(PB) - Dated:- 15-12-2010 - Shri D.N. Pand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udication in the first appeal, there should not be further penalty on the appellant in view of no mala fide intention existing. 2. Ld. Counsel also prays that dispensing pre-deposit, the appeal itself may be disposed since grievance of the appellant is against penalty only, without pressing the tax demand for any relief. 3. Ld. DR submits that there may not be any difficulty to dispose the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajasthan Spinning and Weaving Mills Ltd. - 2009 (238) E.L.T. 3 (S.C.). But the interpretation he made on the law laid down by Apex Court is erroneous. The Apex Court did not grant any power to the Department to levy penalty ipso facto. In view of no element of mens rea present in the present case and presence of the elements for penalty being sine qua non, this appellant should not suffer penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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