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2017 (12) TMI 154 - CESTAT NEW DELHINon-payment of duty within stipulated time - confiscation - redemption fine - penalty - Held that: - at the time of filing the ER-1 return for the relevant period, the applicant had sated the reason of non-payment on admitted tax liability within the stipulated time. The ld. Advocate has also produced the acknowledge copy of ER-1 return, indicating such reason before the Bench - further, the appellant had deposited the interest amount for delayed payment of duty. Thus, it is evident that there is no element of suppression, mis-statement, fraud etc, on the part of the appellant No-1 in defrauding the Government Revenue. Applicability of Rule 25 ibid in the identical situation, came up for consideration before the Hon’ble Gujarat High Court in the case of Saurashtra Cement Ltd. [2010 (9) TMI 422 - GUJARAT HIGH COURT], wherein upon analysis of the statutory provisions, the Hon’ble Court held in the absence of intention to evade payment of duty, the provision of Rule 25 read with Section 11 AC ibid cannot be invoked for imposition of fine and penalty. Confiscation, redemption fine and penalties set aside - appeal allowed - decided in favor of appellant.
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