Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2002 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (1) TMI 242 - CEGAT, BANGALOREExtract: .......ken by the Tribunal in the cases referred to above. Further more, the Commissioner himself has given a categorical finding that there was no intention to evade payment of duty. In these circumstances, the imposition of penalty is not justifiable. Accordingly, we set aside the impugned order and appeals are allowed with consequential relief, if any.
|