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TMI Blog2007 (3) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... ablished that there was intention to evade payment of duty – no finding on record that there was any intention to evade payment of duty – revenue’s appeal dismissed - CEA No.181 of 2006 - - - Dated:- 12-3-2007 - M.M. KUMAR and RAJESH BINDAL, JJ. [Judgment per M.M.Kumar, J.] .-1. This appeal filed under Section 35 G of the Central Excise Act, 1944 (for brevity 'the Act') is directed agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ively. The Central Excise Officer compared the stock with the statutory record maintained by the party. The Adjudicating Officer recorded that there were certain omission and commissions and accordingly while raising demand of duty levied penalty as well under Rule 25 of the Central Excise Rules, 2002 (for brevity 'the Rules') read with Section 11 AC of the Act. Amount of central excise duty amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw, as noticed above, would arise for determination of this Court. 3. Having heard Mrs. Daya Chaudhary, learned Assistant Solicitor General, we are unable to find any legal infirmity in the impugned order because on the plain language of Section 11AC of the Act it is required to be established that there was intention to evade payment of duty by a person who was liable to pay duty as determin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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