Intent to evade payment duty is a sina qua non for invoking penal provision u/s. 11AC

CESTAT, KOLKATA BENCH Landis + Gyr Ltd. versus Commissioner of Central Excise Dr. D.M. Misra, JUDICIAL MEMBER Order No. A-866 (Kol) OF 2012 Appeal No. Ex.Ap. 890 OF 2011 Date of Pronouncement- 04.12.2012 ORDER 1. This is an Appeal filed by the Appellant against Order-in-Appeal No. 66/KOL-V/2011 dated 09.08.2011. 2. Briefly stated the facts of the case are that the Appellant are engaged in the manufacture of Electric Meter falling under chapter 90 of C.E.T.A., 1985. Also, during the period June 2005 to May 2007 they have received small quantity of Electric Meter for trading pur...