TMI Blog2012 (8) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... emand for duty and interest also. The appellant is seeking only waiver of penalty on the ground that there was no intention to evade payment of duty or suppression of facts or make mis-statements. - Penalty set aside - Decided in favour of assessee. - Appeal No.E/534/12 - - - Dated:- 31-8-2012 - Mr. B.S.V. Murthy, J. For the Appellant: Shri S. Desai, C.S. For the Respondent: Shri M. Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants had paid SAD also, there was short payment of duty in case of imported raw materials mainly because of said element which was not taken into account. He submits that because of the differences between the imported input and the domestic input and because the appellants had not noticed this over a period of two years, in case of sale of imported inputs, there was short reversal of cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and he also submits that the relevant software has been modified now to ensure that such an event does not happen again. He relies upon the decision of the Tribunal in the case of Sudhir Papers Ltd. 2010 (259) ELT 289 (Tri-Bang.) to support his submission that in cases like this, once the appellant has paid duty and interest and is not challenging the same, penalty can be set aside. 4. After c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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