TMI Blog2014 (9) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessee. Eventually after analyzing the entire material the Commissioner (Appeals) concluded that the Assessee acted bonafide on the advice/ purchase order of the customer and availed the exemption. When it was pointed out later on that the condition No.64 of the Notification is not fulfilled and the exemption is not available to the Assessee, the Assessee paid the amount of duty leviable together with interest thereon. There was nothing on record about any ingredients, namely, fraud, collusion or any willful misstatement or suppression of facts, etc. so as to enable the Revenue to impose the penalty and therefore, the Commissioner (Appeals) has set aside the penalty. No substantial question of law arises for consideration from such con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of any of the provisions of the Central Excise Act, 1944 or Rules made thereunder with an intent to evade payment of duty. That contravention should be by any person chargeable with the duty. The Central Excise Officer then can and within five years from the relevant date serve a notice on such person requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under Section 11AA and the penalty equivalent to the duty specified in the notice. 3. In the present case the Respondent is engaged in manufacture of Galvanized Transmission Towers and parts thereof falling under Chapter 7308 of the Central Excise Tariff Act, 1985. The Officers of the Preventive Unit pointed ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eously refunded by the reason of fraud, collusion, etc., but for the purpose of imposition of penalty, in the final analysis, these elements have to be proved. They could be said to be satisfied only on the basis of the material produced. If the material produced is not pointing towards any fraud or collusion or any willful misstatement or suppression of facts or contravention of the provisions of the Act or Rules with an intent to evade payment of duty, then, imposition of penalty is not called for. If the penalty cannot be imposed, then, the Revenue's exercise in doing so has been rightly interfered with. We do not find that any substantial question of law arises for consideration from such concurrent findings. The Appeal is devoid of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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