TMI Blog2011 (7) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt was not justified to hold that there was no evidence adduced or brought on record in support of the contention that there was no malice or clandestine approach to evade payment of duty - Appeals are allowed by way of remand - Civil Appeal No. 5412 of 2011, - - - Dated:- 13-7-2011 - Dr. Mukundakam Sharma and Anil R. Dave, JJ. S/Shri Arijit Prasad, Ms. Madhurima Tatia and B. Krishna Pras ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the conclusions of the High Court that there is no evidence adduced or brought on record by the Appellant against the assessee to show their malice or clandestine approach to evade payment of duty is perverse and not borne out of the records. It is also submitted that only because the assessee deposited the duty before issuance of show cause notice and because there was some doubt about the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed judgment and order and the conclusions arrived at thereto are contrary to the decision of this Court in Rajasthan Spinning Weaving Mills (supra) as also the evidence that is available in the nature of the show cause notice, reply submitted and the findings arrived at by the adjudicating authority. Those findings and the evidence on record should have been considered and appreciated by the Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
