2001 (6) TMI 152

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a demand for duty of Rs. 1,09,702.26 demanded from the appellant, ordering confiscation of the goods valued Rs. 53,400/-, permitting them to be redeemed on payment of fine of Rs. 10,000/- and imposing penalty on the appellant of Rs. 10,000/-. 2. The appellant is absent and unrepresented despite notice. 3. The departmental officers stopped a van carrying one diesel engine of horsepower exceeding .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at failure to debit duty on the diesel engine exceeding 10 horsepower is due to bona fide error and no penalty is imposable for that reason. The appellant was under the bona fide believe that the other five diesel engines, below 10 horsepower, were entitled to exemption under a notification and hence not required to pay duty; and spare parts were not manufactured in the factory of the appellant. T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ods are cleared without payment of duty the intention to evade does not exist. The manufacture may well adopt such a method in order to evade duty. Apart from this it is not the claim in the appeal that 5 diesel engines were in fact entitled to notification. On the contrary the appellant does not question their duty liability. I see no reason to interfere with the Commissioner's order. The quantum .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X