2010 (1) TMI 1029

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..... edly, the recipient unit of the appellant is eligible for the credit of duty paid by the appellant. Under these circumstances, the intention to evade is clearly absent. The original authority also has refrained from imposing penalty - appeal allowed - decided in favor of appellant. - E/455/2008-SM - 102/2010-SM(BR)(PB) - Dated:- 15-1-2010 - Shri M. Veeraiyan, J. Shri A. Gupta, C.S., with Ma .....

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..... tion of value which was due to misunderstanding.; he also submits that whatever duty was paid by the appellants was available as credit to the recipient unit which is also that of the appellant. Therefore, there is no intention to evade duty, and therefore, penalty under Section 11AC is not justified. 3. Learned SDR reiterates the finding and reasoning of the Commissioner (Appeals). 4. I find .....

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