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TMI Blog2009 (12) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... due to ignorance on the part of the respondents – Held that: - Appeal for interest and penalty is dismissed. - ST/422/2008 - 16/2010 - Dated:- 18-12-2009 - Shri P. Karthikeyan, Member (T) REPRESENTED BY: Shri Vivekanandan, SDR, for the Appellant. Shri B. Seetha Ramaiah, Consultant, for the Respondent. [Order]. - This appeal is filed by the Revenue against the order of the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 13-6-2006. While disposing the show cause notice, the original authority ordered, as follows "The short payment of duty of Rs. 96,765/- by M/s. Liners India Ltd. has occurred only due to ignorance on the part of them and voluntary payment of the same before issue of show cause notice proved their bona fides. I accept the voluntary payment as full and final payment and drop further proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty is in pursuance of finding of the fact regarding existence of fraud, collusion, willful misstatement or suppression of facts or contravention of any provisions of the act or rules with intent to evade the payment of duty. In the cross objection filed by the respondent, their prayer is to uphold the impugned order. 3. I have heard both sides and perused the records. 4. I have carefully c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that the liability to pay interest and penalty for short payment of duty during the material period arises only in cases where short payment occurred on account of fraud, collusion, suppression of facts, willful misstatement or contravention of any provisions of the act or rules with intent to evade payment of duty. The Revenue has not established such a case against the respondents. The c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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