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2015 (9) TMI 346 - ALLAHABAD HIGH COURTImposition of penalty - Suppression of facts - Mens Rea - Held that:- entire amount of duty was paid on 29-5-2000 and 24-4-2001 prior to the issuance of show cause notice on 22-10-2002. In view of the admitted fact that the entire amount of ₹ 32,544/- was paid prior to the issuance of the penalty notice and, in the absence of any finding, that the assessee had suppressed the fact with the intent to avail the payment of duty having not been established beyond a reasonable doubt, we are of the opinion, that the show cause notice for imposition of penalty was unwarranted. - No error in the order of the Tribunal, which has cancelled the penalty - Decided against Revenue.
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