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2011 (1) TMI 746 - KARNATAKA HIGH COURT
Penalty - Evasion of duty - it is clear from Section 11A after a notice is issued under Section 11AC, the assessee has a right to make a representation contesting the claim - Section 11A(C) makes it clear that the liability to pay the penalty arises on the person who is liable to pay duty as determined under sub-Section 2 of Section 11A - Held that: the determination of liability to pay duty is a condition precedent for imposing penalty - the entire duty and interest was paid voluntarily on being pointed out. It held that no case for imposing the penalty is made out - Decided in favor of the assessee