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2021 (3) TMI 400 - CESTAT KOLKATALevy of penalty u/s 11AC of the Central Excise Act, 1944 - default in payment of duty and and the payment is made along with applicable interest - intent to evade present or not - HELD THAT:- There are no ingredient to evade payment of duty and all the transactions were carried out by the Department. Circumstances have to be kept in mind, which resulted in short payment of duty by the appellant. It has also been contended by the appellant that all the transactions were reflected in the monthly returns from time to time and therefore, the question of alleging fraud, mis-statement, suppression of facts etc. cannot be invoked. Besides, it is also on record that short payment occurred due to clerical error. The appellant was all along filing statutory returns and being pointed out, they paid the duty and interest without disputing the same. There was no intention on their part to evade payment of duty - Appeal allowed - decided in favor of appellant.
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