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2017 (9) TMI 215 - CESTAT MUMBAISSI exemption - N/N. 8/2003-CE dt.01.02.2003 - excess payment made by appellant of ₹ 89,700/- - penalty - Held that: - against the total demand of ₹ 6,50,962/- the adjudicating authority appropriated ₹ 89,700/- paid through cash and remaining amount of ₹ 5,61,262/- was appropriated, which was debited in Part-II thus there is excess reversal of ₹ 89,700/- for this amount the Commissioner (Appeals) has already granted the relief, that appellant to seek redressal before the appropriate authority - no further relief is due to the appellant on this account. As regard the penalty imposed under Section 11AC, I am in the agreement with submission of the Ld. AR that after crossing the limit of ₹ 1.50 Crores. The appellant have not taken the reasonable steps for registering themselves and discharging the excise duty. Even though the appellant have been issuing invoices but the details of clearances were not known to the department as neither any registration was obtained nor any periodical returns were filed to the department. Accordingly, there is a clear suppression of fact on the part of the appellant therefore the penalty under Section 11AC was legally imposed by the lower authority which cannot be interfered. Appeal dismissed - decided against appellant.
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