2011 (4) TMI 53

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed in this case, would be whether on the facts and circumstances, the appellate authority was right in confirming the penalty imposed on the respondent herein - The Tribunal has clearly recorded a finding of fact that from the record, it is clear that there was no suppression of facts or misstatement etc. with intention to evade payment of duty on the part of the appellants It will be a clear find .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Supreme Court in Union of India vs. Rajasthan Spinning and Weaving Mills, (2009) 13 S.C.C. 448, the Supreme Court therein has explained Dharmendra Textile and has observed that the decision in Dharmendra Textile must, therefore, be understood to mean that though the application of section 11AC would depend upon the existence or otherwise of the conditions expressly stated in the section, once t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X