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2011 (4) TMI 602 - KARNATAKA HIGH COURTImposition of penalty u/s Section 11AC - assessee is liable to pay duty only if the intention of payment of tax is not there and if the assessee is contesting their liability - if he has paid the duty and interest, it cannot be said that a case for imposing penalty is made out. - Though the Tribunal has not given the reasons for not levying penalty, in the facts and circumstances of the case are satisfied that it is not a case where the assessee can be accused of conducting in such a manner so as to evade payment of tax - As he has paid the duty and interest do not find any justification, to interfere with the order passed by the Tribunal granting him the relief of non-payment of penalty - Decided in favour of assessee.
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