2009 (7) TMI 1204 - HC - Central Excise

Intent to evade duty - Held that - Once the dealer-respondent is a government organisation like Markfed it is not easy to infer any evasion of duty much less its intention to do so. There is thus no merit in the appeal as no question of law warranting its admission would arise - appeal dismissed.

Summary

The Punjab and Haryana High Court dismissed Central Excise Appeal No. 46 of 2009 filed by Commissioner of Central Excise, Jalandhar against CESTAT Final Order No. 131/2008-EX(PB). The Court found no intention to evade duty by the government undertaking Markfed and upheld the Tribunal's decision to set aside the penalty order. The appeal was dismissed as no question of law warranting its admission arose.