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2023 (11) TMI 153 - AT - Central ExciseDemand of duty alongwith interest and penalty - appellant have deposited the demand even though under wrong registration number which was otherwise surrendered and the same was accepted by the department - HELD THAT:- The only mistake that inadvertently happened on the part of the appellant is that they have mentioned wrong registration while making the payment of excise duty. Therefore, except such mistake there is not a case of non-payment of duty, hence, the demand of duty cannot be sustained. Consecutively, the demand of interest and imposition of penalty shall also not sustain - the appellant had a bona fide view that the department have rectified the mistake occurred during the payment of excise duty under wrong registration number therefore, the revenue instead of issuing the show cause notice should have carried out the rectification in their record and closed the matter - it is not a mistake of the appellant only but equally it is a system fault of the department for which the appellant should not be made to suffer. The demand of duty which was already paid and corresponding interest and penalties are not sustainable. Hence, the impugned order is set aside. Appeal is allowed.
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