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2017 (4) TMI 643 - AT - Central ExciseWaiver of penalty - appellant case is that the mistake for non-payment of duty is a bona fide mistake on the part of the person, who was in-charge for looking into this matter and they had no intention to evade payment of duty - Held that: - it is clear that had the Audit not detected the case, the duty would not have been paid by the assessee. Thus, there is clear intent to evade. There is no case for waiver of penalty as there was a positive act on the part of the appellant, which led to evasion of duty - appeal dismissed - decided against appellant.
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