2016 (1) TMI 109 - HC - Central Excise

Appeal against the order of tribunal deleting the penalty 2007 (3) TMI 551 - CESTAT, KOLKATA - Held that - duty was not paid on account of a genuine mistake committed by the assessee and the duty along with interest was immediately paid. - order of the Tribunal is neither perverse nor against the material evidence on record. - Decided against the revenue.

Summary

The High Court of Allahabad dismissed the appeal as the Tribunal found that duty was not paid due to a genuine mistake by the assessee, and no penalty was imposed. The Tribunal's decision was upheld as it was not against the evidence on record.