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2015 (3) TMI 1167 - AT - Central ExciseImposition of penalty - whether non-payment by the appellant was on account of any mala fide or was a result of inadvertent mistake - Held that:- The nonpayment/short-payment was intimated by the appellant themselves to the Revenue with a request to file revised ER-1 returns, which request was not accepted by the department. Thereafter, they deposited the duty along with interest. Levy of interest, by itself, can be considered to be a penal action against the assessee. When the appellant was having sufficient balance in their Cenvat credit, no assessee would like not to pay first and then to pay subsequently along with interest thus, causing interest burden upon him. As such it can be safely concluded that it was an inadvertent mistake on the part of the appellant. Accordingly, find no reason to impose penalty and set aside the same. Duty plus interest is confirmed as not contested
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