- (1.) Leave granted.
(2.) In this appeal what is under challenge is the order of the Calcutta High Court dated 14-8-2008, whereby the High Court has affirmed the findings of the Tribunal dated 26-7-07. We have considered the findings recorded by the Tribunal in the last paragraph of the judgment wherein the Tribunal has come to a definite finding that the present is basically a case of bona fide mistake. The aforesaid findings also came to be upheld by the High Court as against which the present appeal is filed.
(3.) Nothing could be shown to us from the records to disprove that it was a bona fide mistake. We have also not been shown any finding of any authority that the Respondent had intentionally avoided payment of the duty.;