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TMI Blog2007 (10) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... mistake, so penalty u/s 11AC not imposable - E/68/2007 - A/1447/2007-WZB/C-IV/(SMB), - Dated:- 16-10-2007 - Shri M. V. Ravindran, Member (J) [Order per] - This appeal is directed against the Order No. PI/289/06 dated 11-8-2006 passed by the Commissioner of Central Excise (Appeals), Pune. 2 . Considered the submissions made by both the sides at length and perused the records The Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel that the duty involved was immediately paid as soon as it was pointed out by the audit officers. He submits that the issue is covered by the judgment of the Hon'ble High Court of Bombay in the case of Gaurav Mercantile, 2005 (190) E.L.T. 11. 4. On perusal of the documents it is seen that it is a fact that the respondents had raised debit notes for the inputs received short. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e long and are one of the highest revenue payers, does not prove the intent to evade duty. On the contrary being one of the highest revenue payers and taking into consideration the fact that on being pointed out the appellants having immediately paid duty along with interest shows that they had not intention of evading duty. The Department has also not alleged any suppression." 5. To my mind t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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