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TMI Blog2010 (4) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... the department. 2. The appellants challenge the order dated 27-2-2009 passed by the Commissioner, Allahabad whereby the appellants have been ordered to pay Special Excise Duty amount to Rs. 3,63,50,722/- alongwith interest thereon and also imposed penalty of equal amount. In addition, the penalty of Rs. 5,000/- has been imposed on the appellants under Rule 27 of Central Excise Rules, 2002. 3. The appellants are engaged in the manufacture of Aerated Waters classified under chapter sub-heading 2201.20 and 2202.20 of the First Schedule to the Central Excise Tariff Act, 1985 and also avail the benefit of Cenvat Credit on the inputs/capital goods used in or in relation to manufacture of their final products. 4. During the course of scrutiny o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment, though partly under wrong Code. It was purely on account of bona fide mistake on the part of the employee of the company. 6. Learned DR on the other hand submitted that considering the facts which have been placed on records and undisputed fact that there was non compliance of procedure regarding payment of duty, no fault can be found with the impugned order. 7. Undisputed facts are that for the period April, 2003 to June, 2004 the total quantum of amount of duty including Basic Excise Duty and Special Excise Duty, which was payable by the appellants was transferred to the account of Government and as far as quantification of liability is concerned, there was no default by the appellants in clearing the same. Only lapse, if it c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of duty liability there is absolutely no case for imposition of penalty. 9. On perusal of the records, in our considered opinion, it was purely a bona fide mistake on the part of the appellants in depositing the amount of Rs. 3 cores under code No. 00380003 which is of Basic Excise Duty instead of Special Excise Duty. In such a situation, the appellants cannot be directed to pay the said amount again to the account of Government. The authority can require the appellant to execute the required documents for the purpose of transfer the amount from one accounting code to another accounting code so that records are properly maintained regularly for the discharge of duty liability. 10. With the above observation, we set aside the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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