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2019 (8) TMI 1705 - CESTAT HYDERABADSeeking restoration of appeal - short payment of excise duty - duty not paid at the time of clearance of goods and was paid after finalisation of the CAS-4 certificate - intent to evade or not - penalty - HELD THAT:- It is an admitted fact on record that during initial clearance of excisable goods to the sister unit, the appellant had paid lesser amount of central excise duty due to non-preparation of CAS-4 statement and finalisation of the cost data and that the differential amount was paid subsequently by raising supplementary invoice. The incidence of levy of central excise duty is the production or manufacture of excisable goods. The Central Excise statute mandates that on clearance of the excisable goods from the factory, the assessee was required to discharge the duty liability within the period prescribed under the statute. In this case, admittedly a part of duty liability was discharged by the appellant at the time of clearance of the goods and the remaining amount was paid after finalisation of the CAS-4 certificate. Penalty u/r 25 of CER, 2002 - HELD THAT:- The said provisions cannot be invoked against the appellant, in the absence of elements of fraud, collision, wilful misstatement, etc., with intent to evade payment of duty. The impugned order to the extent it confirmed the interest demand on the appellant sustains and the penalty confirmed therein is set aside - Appeal allowed in part.
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