Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 440 - AT - Central ExciseInterest and Penalty - The appellants took a wrong credit in PLA amounting to Rs. 1,32,000/-. This error has led to short payment of education cess. This error in taking credit consequent to short payment of education cess was detected by the appellant themselves in September, 2006 and accordingly, they voluntarily debited the short paid amount of Rs. 34,498/- along with interest on 3-11-2006. Held that - short payment in present case to be treated as due to clerical mistake and cannot be considered as deliberate action or default. Short payment due to bonafide mistake. Mens rea not attributable. Demand of interest and penalties not sustainable.
|