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TMI Blog2013 (11) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... I 422 - GUJARAT HIGH COURT] – there was no infirmity in the order – Decided against Revenue. - Appeal No. 58157-58159/2013- EX[SM] - Final Order Nos. A/57397-57399/2013-SM(BR) - Dated:- 26-7-2013 - Mrs. Archana Wadhwa, J. For the Appellant: Shri S.K. Panda, AR JUDGEMENT Per Archana Wadhwa: After hearing both the sides the delay of 11 days in filing the present appeal by the Revenue is condoned. Further as the issue involved in the present appeal relates to imposition of penalty and redemption fines, which stand covered by the precedent decision of the Tribunal, upheld by Hon'ble Gujarat High Court as also by Hon'ble Supreme Court, I proceed to decide the appeal itself with the consent of both the sides. 2. As per fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h interest paid Jul-07 35,344/- 6,513/- 15th Aug, 2007 14th Sep, 2007 6th Dec, 2008 Sep-07 9,32,380/- 1,53,770/- 15th Oct,2007 14th Nov, 2007 6th Dec, 2008 Oct-07 15,59,078/- 2,56,936/- 15th Nov, 2007 15th Dec, 2008 6th Dec, 2008 Nov-07 2,30,233/- 3,79,425/- 15th Dec, 2007 14th Jan, 2008 6th Dec, 2008 Dec-07 5,12,339/- 84,433/- 15th Jan, 2007 14th Feb, 2008 6th Dec, 2008 Feb-08 1,97,023/- 32,469/- 15th March, 2007 14th April, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kept the department in the dark about their non-payment of duty. Thus, BCPL had suppressed the facts with the sole intention to evade payment of duty in accordance with the laid down rules and procedures. 8.1 Shri Arvind Narula, MD of BCPL and Shri Pranav Painili, Accounts Officer were well aware of the fact that duty had not been paid; that there were enough cash receipt to make the duty payment but they preferred to delay the duty payment. Thus, they were liable to penalty under Rule 26 of Central Excise Rule-2002. There is a mens rea as they had deliberately resorted to non-payment and late payment of duty. 4. Revenue is in appeal against the above order for imposition of redemption fine for confiscated goods. 5. After hearing bot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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