TMI Blog2018 (12) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... cise, New Delhi [2000 (7) TMI 105 - CEGAT, COURT NO. I, NEW DELHI], where it was held that there is no dispute that clearance of excisable goods on short payment of duty had taken place. The fact that the differential duty was subsequently debited (albeit voluntarily) by the assessee before the issue of SCN will not debar the issuance of SCN in relation to the short payment occurring on the releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention of Rule 8(1)(b) resulting in short payment of duty. The Adjudicating Authority dropped the demand of Central Excise duty of ₹ 74,80,353/- and confirmed the demand of ₹ 52,295/- alongwith interest and also imposed penalty on equal amount. On appeal the lower appellate authority upheld the demand alongwith interest, but waived the penalty. The appellant assessee is in appeal befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. vs. Commr. Of Cus. C.Ex, Hyderabad-I [2009(237) ELT 55(Tri.-Bang.)]. 3. Ld. D.R. reiterates the orders of the lower authorities and submits that in various decisions, on the aspect of revenue neutrality, it has been held that the demand and interest cannot be waived. 4. Heard both sides and perused the appeal records. 5. I find that the facts of the present case are covered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the view that the Commissioner (A) s finding with regard to suppression of facts is not correct, as the appellants have been filing the RT-12 returns regularly. If the department had not agreed with their valuation, they could have issued the show cause notice in time. In this case, the show cause notice has been issued beyond the normal period alleging suppression of facts. On this ground al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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