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2015 (9) TMI 350 - BOMBAY HIGH COURTDemand of penalty - willful mis-statement or suppression of facts or contravention of any of the provisions of the Central Excise Act or the Rules - Intention to evade duty - Held that:- The adjudicating authority having not recorded any such satisfaction there was no justification for upholding the imposition of penalty. The Tribunal may have recorded a single line conclusion and with regard to requantification of duty dispute, but we have independently perused the record, applied our mind and found that the ingredients of Section 11AC are not attracted to the given facts and circumstances. Therefore, even if the duty demand is confirmed, the Tribunal's direction deleting penalty is not required to be interfered with by us in our further appellate jurisdiction. - Once there was a scope for entertaining a doubt, and there is no willful mis-statement or suppression of facts, then, penalty is not called for. The imposition is only in the event the ingredients necessary to be satisfied are attracted and so satisfied - Decided against Revenue.
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