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TMI Blog2015 (12) TMI 1636X X X X Extracts X X X X X X X X Extracts X X X X ..... he ingredients itemized in Rule 25 of the Rules have any application in the present case, justifying imposition of penalty - Though, non-payment of duty within the stipulated time frame is a contravention of the statutory provisions, but in absence of any proof regarding the involvement of the respondent in any fraudulent activity concerning fraud, collusion, suppression, etc., with intent to evad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent. Thus, the contention of the Department is that since, the requirement of the statute has not been complied with by the respondent, imposition of penalty under Rule 25 is justified. 2. Sh. G.R. Singh, the ld. DR appearing for the appellant reiterates the grounds of the appeal urged by the Revenue in this appeal. 3. Per contra, Sh. Rama Kant Kothari the authorized represen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty within the stipulated time frame is a contravention of the statutory provisions, but in absence of any proof regarding the involvement of the respondent in any fraudulent activity concerning fraud, collusion, suppression, etc., with intent to evade payment of duty, in my view, imposition of penalty is not justified. Therefore, I do not find any merits in the appeal filed by the Revenue, and thu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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