2012 (11) TMI 913

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..... x appeal (Tax Appeal No. 12 of 2010) has wrongly been listed along with T.A. Nos. 32/2009, 33/2009 and 34/2009 and, therefore, has been separated. 2. Heard learned counsel for the parties. 3. The appellant-revenue is aggrieved against the order passed by the Customs, Excise & Service Tax Appellate Tribunal, Kolkata dated 16.09.2009 whereby the imposition of penalty of Rs. 2,25,235/- on account o .....

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..... ter to the extent that what finding has been recorded in the Assessment Order of the assessee, stands questioned as well as with respect to the actual physical verification of the goods, but at the same time, we perused the order passed by the Assessing Officer and from the order of the Assessing Officer, we found that the Assessing Officer also has proceeded to decide the matter as he was decidin .....

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..... ion of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under Sub-Section 10 of Section 11A shall also be liable to pay a penalty equal to the duty so determined. Therefore, this violation must be with intent to evade payment of duty and that is the question of fact .....

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