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2019 (6) TMI 509 - AT - Central ExciseShort payment of Excise duty - goods manufactured and cleared at the rate of 10% against the actual rate of 12% - demand of differential duty alongwith interest and penalty - HELD THAT:- At the time of clearance from the factory, the chargeable rate of duty was 12% ad valorem on finished energy meters but the appellant had only paid 10% and therefore, both the authorities have rightly demanded the differential duty of 2% - there is no infirmity in the impugned order passed by the Commissioner demanding the differential duty from the appellant because the appellant has failed to prove that after rectification, the appellant got the goods back from the supplier - demand alongwith interest upheld. Penalty - HELD THAT:- The imposition of penalty of ₹ 1,25,479/- on the appellant under Rule 25 of the Central Excise Rules, 2002 is not justified in the present case because there is no malafide intention of the appellant to evade payment of duty. The appellant was under a bona fide belief that since he has not sold the goods to the original supplier and he has mentioned in the invoices NOT FOR SALE and has reversed the same duty which was availed as CENVAT credit - penalty set aside. Appeal allowed in part.
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