TMI Blog2013 (12) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... tification dated 1.3.2002 - The notification was withdrawn on 27.4.2002 – Thus, The non payment of duty for some time after withdrawal of exemption will not lead to finding of intentional evasion of duty – there was no substantial question of law arises for consideration – Decided against Petitioner. - CEA No. 42 of 2012 - - - Dated:- 22-4-2013 - MR. HEMANT GUPTA AND MS. RITU BAHRI, JJ. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of duty along with interest when, the mistake came to their notice. The Adjudicating Authority has imposed the penalty for paying the less amount of duty even after withdrawal of the exemption vide the notification dated 27.4.2002. But in appeal against the order of the Adjudicating Authority, the Commissioner (Appeals) reduced the amount of penalty to Rs. 1.00 lac which amount has been set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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