Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 597 - AT - Central ExciseQuantification of interest and imposition of penalty - duty deposited on old registration number instead of new one - deposit of the duties with the correct registration number - whether this rectifiable mistake amounts to short payments or delayed payments inviting interest or imposition of penalty? - HELD THAT:- It is seen that Hon’ble Gujarat High Court in the case of DEVANG PAPER MILLS PVT. LTD. VERSUS UNION OF INDIA [2016 (1) TMI 389 - GUJARAT HIGH COURT] has held that mere mentioning of wrong code in the process cannot result into harsh consequence of entire payment not being recognized as valid. As such, it was held that levy of interest and penalty is not sustainable - The said order stands subsequently followed by the Hon’ble Gujarat High Court in the case of AURO PUMPS PVT. LTD. VERSUS UNION OF INDIA [2017 (7) TMI 24 - GUJARAT HIGH COURT]. In the present case, the appellant had already deposited the dues with the Revenue, the confirmation of interest and imposition of penalty upon them is not justifiable - appeal allowed - decided in favor of appellant.
|