COMMISSIONER OF C. EX. Vs. NEXUS COMPUTERS LTD.

JUDGEMENT

(1.) THE Revenue has filed this appeal, raising the following substantial questions of law:

(2.) LEAVING aside the question of law, a perusal of Section 11AC shows that the levy of penalty is not an automatic one and that the circumstances warranting the levy of penalty, namely, fraud, willful misstatement, collusion, suppression of fact or contravention of the provisions of the Act or Rules made thereunder with the intent to evade payment of duty, has to be necessarily established by the Revenue. In the absence of any such finding, the proper course for this court would be to remit the matter back to the Tribunal to render a finding on this aspect, after giving an opportunity to the party concerned.