- (1.) Leave granted.
(2.) This appeal is directed against the judgment and order dated 28-2-2009 passed by the High Court of Madhya Pradesh dismissing the appeal preferred by the Appellant herein after making an observation that there was no intention to evade duty on the part of the Assessee-respondent. It was also held that since the duty was paid by the Assessee prior to the issuance of the show cause notice, no penalty is leviable on the said Assessee under Section- 11AC of the Central Excise Act.
(3.) We have heard the Learned Counsel appearing for the parties on the issues raised in this appeal. Counsel appearing for the Appellant has submitted before us that the conclusions of the High Court that there is no evidence adduced or brought on record by the Appellant against the Assessee to show their malice or clandestine approach to evade payment of duty is perverse and not borne out of the records. It is also submitted that only because the Assessee deposited the duty before issuance of show cause notice and because: there was some doubt about the payment of duty on the goods, therefore, in such cases, there cannot be any imposition of penalty on Assessee, cannot be accepted as correct law as such findings are against the law laid down by this Court in Union of India v. Rajasthan Spinning & Weaving Mills, 2009 238 ELT 3.;