Penalty cannot be imposed in absence of intent of evasion of duty-HC

CA Urvashi Porwal Brief of the case-   In the case of Commissioner of Central Excise V/s M/s. Sunrise Zinc Ltd.  it has been held by Goa High Court held that where non-payment of duty is not with an intent to evade of payment then there can be no occasion to impose penalty under Section 11AC of the Central Excise Act. Brief Facts On 18/02/1999 the Officers of Central Excise Department intercepted a tempo van. On examination, it was found that the said van was loaded with 20 drums of chemicals under the brand name of DEHPA (spent) (hereinafter referred to as ‘goods’) which had b...