2007 (3) TMI 484

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..... th the order passed by Commissioner (Appeals), vide which he has dismissed the review appeal filed by the Revenue, further appeal before Tribunal has been filed. 2. The respondents are engaged in the manufacture of Vanaspati Oil and Refined Edible Oil. During the course of manufacture of above products, soap stock was generated, which was cleared by the appellant without payment of duty. However .....

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..... was not called for. 4. The above facts, as narrated clearly shows that the duty was not being paid by the assessee on account of a bona fide impression made on the basis of the Tribunal s order. On being pointed out, they have immediately deposited the amount, even though the same was barred by limitation. In such a scenario, it cannot be concluded that non-payment was with intent to evade duty .....

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