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2006 (2) TMI 484 - AT - Central Excise
Extract:
.......d ldquo intention to evade payment of duty rdquo to be proved. Hence, going by the ratio laid down by the Supreme Court in the aforesaid judgment, no confiscation could be ordered under clause (d) of Rule 173Q(1) without proving intention to evade payment of duty. 6. emsp In this view the order is set aside and appeal allowed. (Pronounced in Court)