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2015 (8) TMI 1402 - AT - Central ExcisePenalty - short payment of duty - Held 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, 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 appellant has not been proved by the authorities below with any tangible evidence - penalty set aside - appeal allowed - decided in favor of appellant.
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