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2018 (1) TMI 482 - AT - Central ExcisePenalties u/s 11AC read with Rule 15 (2) of the CCR, 2004 - Cenvat Credit availed on SAD - Held that: - at the time of clearance of goods the appellant paid excess CVD thereon. If an assessee is paying excess duty, and could not pay the duty due to the failure in their system cannot attribute that assesee was having malafide intentions not to pay duty. In that circumstances, the content of malafides are missing - penalties set aside. The appellant paid excess CVD at the time of clearance of goods, the same is required to be adjusted against the short payment of SAD made by the appellant along with interest. Therefore, for the calculation purpose the only, the matter is consigned to the adjudicating authority to find out how much amount on account of SAD was payable by the appellant and how much excess of CVD has been paid by the appellant at the time of clearance of the goods. Appeal allowed by way of remand.
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