TMI Blog2015 (8) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of duty liability, the appellants had deposited the appropriate duty in the Central Govt. account, before issuance of SCN - the authorities below had not specifically discussed as to the involvement of the appellant in the activities involving fraud, collusion, misstatement, etc. with the intent to evade payment of Central Excise duty. Thus, intention to evade payment of duty by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spectively, of the First Schedule to the Central Excise Tariff Act, 1985. The preventive wing of Central Excise Department visited the factory premises of the appellant and upon gathering intelligence that the appellants are clearing the cement on payment of Central Excise duty, which is less than rate of duty applicable under Notification No. 4/2006-C.E., dated 1-3-2006. Based on the investigatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter programme and on detection of mistake, the entire duty along with interest was deposited by the appellants before the issuance of show cause notices. As such, penalty is not imposable under Section 11AC of the Central Excise Act, 1944 and also under Rule 25 of Central Excise Rules, 2002. To support his stand that the penalty under the facts and circumstances is not legal and proper, ld. Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorised officers, who have categorically stated that due to some programming error in the software, the correct duty liability was not reflected, resulting in short payment of duty during the relevant period. On detection of mistake regarding wrong computation of duty liability, the appellants had deposited the appropriate duty in the Central Govt. account, and thereafter, the show cause proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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