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TMI Blog2008 (12) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... n intention to evade Central Excise duty - Moreover, when we go through Rule 25, it is seen that the contravention of any provisions of the Rules or Notifications should be with an intent to evade duty, so as to attract penalty under the said Rule 25. In the circumstance of the case, we are satisfied that no penalty is called for in terms of Rule 25. Moreover, the appellant is a public sector unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under AR-3. In the normal course, they would be receiving the re-warehousing certificate which will ensure that the goods have reached the destination and no contravention took place. This is actually bond to bond clause. But in the present case, it so happened that the Vasco Terminal before receiving the petroleum products, due to some shortage or ullage problem sold the goods to M/s. Tata Power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Rule 25 of the Central Excise Rules and stated that the said provisions may not strictly be applicable to the present case, as there was actually no intention to evade payment of duty. 5. On the other hand, the learned Departmental Representative invited our attention to the findings of the Commissioner in the impugned order. He particularly invited our attention to the long g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, we are satisfied that no penalty is called for in terms of Rule 25. Moreover, the appellant is a public sector undertaking contributing huge money to the exchequer. These factors are to be taken into consideration while imposing penalty, in view of the above observations, we set aside the penalty and allow the appeal.
(Pronounced and dictated in open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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