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2008 (12) TMI 567 - AT - Central ExcisePenalty - Intent to evade - Held that: - it has not been established that the appellants violated deliberately the Central Excise provisions with an intention to evade Central Excise duty - Moreover, when we go through Rule 25, it is seen that the contravention of any provisions of the Rules or Notifications should be with an intent to evade duty, so as to attract penalty under the said Rule 25. In the circumstance of the case, we are satisfied that no penalty is called for in terms of Rule 25. Moreover, the appellant is a public sector undertaking contributing huge money to the exchequer. These factors are to be taken into consideration while imposing penalty, in view of the above observations, we set aside the penalty and allow the appeal.
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