2004 (12) TMI 583

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . [Order]. Shri Rajesh Chhibar, learned Advocate, appearing for the appellants pleaded that the deemed credit of Rs. 71,351/- was denied to them by the Commissioner (Appeals) without giving any finding that the duty short paid was by reason of fraud, collusion or any wilful mis-statement or suppression of facts or contravention of any of the provisions of the Central Excise Act or rules m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... under the correct notification amounts to contravention of provisions of Central Excises Act and Rules with intent to evade payment of duty. 3.I find that the plea taken by the Revenue is not acceptable as a mistake cannot be considered with intent to evade payment of duty unless some material evidence is found to establish the act or omission on the part of the appellants was with intention t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X