ORDER : Leave granted. 1. 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 26.7.2007. 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. 2. 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. 3. Having heard the learned counsel appearing for the appellant and on going through the record, we are of the considered opinion that this case does not call for any interference in our hands particularly in view of the ratio of the decisions of this Court in Union of India vs. Rajasthan Spinning and Weaving Mills, 2009 (238) ELT 3 (SC). In paragraph 19 of the said judgment this Court has observed that the penalty under Section 11AC, as the word suggests, is punishment for an act of deliberate deception by the assessee with the intent to evade duty for adopting any of the means mentioned in the Section. Since the present is a case of bona-fide mistake, therefore in terms of the ratio laid down by this Court in the aforesaid decision, no interference is called for. 4. According the appeal is dismissed.