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2015 (1) TMI 372 - CESTAT NEW DELHILevy of penalty - Wrong payment of duty mentioning the registration code of sister concern - reversal of credit to original unit denied - Held that:- The appellant unit is located at 14/5, Mathura Road, Amar Nagar, Faridabad and another unit of the same appellant is located in an adjoining premises at 13/6, Mathura Road, Amar Nagar, Faridabad. From the correspondence of the appellant with the department, it is clear that the duty for the month of August, 2009 by mistake was paid by the appellant in the account of their sister unit due to wrong mention of the assessee code and when the PAO did not accept the appellant’s request for transfer of the amount paid in the name of second unit to the appellant’s unit account, they have paid the duty again. In the circumstances of the case, I do not see how any provisions of Central Excise Rules warranting the imposition of penalty under Rule 25, has been contravened. In view of this, the impugned order upholding the penalty on the appellant is not sustainable. The same is set aside - Decided in favour of assesse.
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