2010 (9) TMI 451

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..... intent to evade duty for adopting any of the means mentioned in the Section - Since the present is a case of bona fide mistake and because there was a categorical finding then there was no intention to evade tax - no interference is called for – Appeal dismissed - 8089-8090 of 2010 - - - Dated:- 13-9-2010 - Dr. Mukundakam Sharma and Anil R. Dave, JJ. [Order]. Leave granted. 2. None .....

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..... in our hands, particularly, in view of the ratio of the decisions of this Court in Union of India v. Rajasthan Spinning and Weaving Mills reported in [2009 (238) E.L.T. 3 S.C.]. In paragraph 19 of the said judgment this Court has observed that the penalty under Section 11AC, as the word suggests, is punishment for an act of deliberate deception by the assessee with the intent to evade duty for ado .....

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