TMI Blog2010 (2) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... deleted the penalty. Held that- We do not find any error in the order of the Tribunal, which requires any interference by this Court. The finding of the Tribunal is finding of fact, based on the appreciation of the evidence and the material on record. No substantial question of law arises from the order of the Tribunal. In the result, the appeal fails and is accordingly, dismissed. - 11 of 2010 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the penalty. The Tribunal on the facts and circumstances held that it is case of bona fide mistake on the part of the respondent. In view of the cheque being not honoured, there is removal without payment of duty as stipulated under Rule 8. However, this cannot be treated as attracting the provisions of Section 11AC with an intent to evade payment of duty. The Tribunal further observed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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