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2014 (8) TMI 815 - CESTAT NEW DELHIWaiver of pre-deposit of penalty - suppression or mis-statement of fact - Held that:- Duty for Dec. 07 amounting to ₹ 2905658/- was paid by 5.1.2008 except for an amount of ₹ 495617/- out of which ₹ 487872/- was paid on 11.2.2008 and only a paltry amount of ₹ 7795/- remained unpaid (due to inadvertence/accounting error according to the Appellants) upto 7.12.2009. It is reasonable to believe that the default of mere ₹ 7745/- would have been inadvertent/due to accounting error because no assessee whose liability to duty for December, 07 was of the order of ₹ 29 lacs would knowingly short pay ₹ 7745/- to potentially face such consequences. Further it is not a case where goods were not duly accounted for - Prima facie, the show cause notice in this case was issued (on 8.12.2011) more than one year after the default was made good - default had already been made good by the Appellants much before the show cause notice was issued. Thus, prima facie, the contents of this para are harmoniously applicable to the present case - stay granted.
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