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2017 (5) TMI 329 - CESTAT MUMBAIPenalty u/s 11AC - M/s.BPCL had cleared one consignment of ATF from the refinery on 25/12/2004 under bond. However, the same was shown as duty paid receipt at M/s.BPCL ASF Santacruz, Mumbai. Duty of ₹ 12,17,948/- was subsequently paid on 05/03/2005 and interest was also paid on 10/03/2006 on delayed payment of duty - Held that: - the penalty u/s 11AC can be imposed only when non-paid/short paid duty was not paid with intent to evade payment of duty and the same is liable to be paid as determined under sub-section (2) of Section 11A - In the present case, since there is no SCN proposing demand. Firstly, there is no duty which is short paid or non-paid. Secondly, the duty so paid by the appellant was not determined by carrying out the exercise as provided under sub-section (2) of Section 11A, ie., adjudication of duty demand. Therefore, in the fact of the present case, the ingredients for imposition of penalty under Section 11AC is absent - penalty set aside - appeal allowed - decided in favor of appellant.
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