9911796707
TMI Blog2015 (1) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... DR), for the Respondent. ORDER The appellant are manufacturers of packing machinery chargeable to Central Excise duty. Their manufacturing unit is located at 14/5, Mathura Road, Amar Nagar, Faridabad, Haryana. In adjoining premises at 13/6, Mathura Road, Amar Nagar, Faridabad is located another unit of the same manufacturer. The appellant, that is the unit located at 14/5, Mathura Road, Amar Nag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in the name of the other unit to the account of the appellant. However, this request was not accepted and the appellant were directed to pay the duty once again and along with interest and seeks refund of the duty paid in the name of the second unit at 13/6, Mathura Road, Amar Nagar, Faridabad. The appellant paid the duty for August, 2009 once again along with interest. However, the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sister unit located at 13/6, Mathura Road, Amar Nagar, Faridabad by mistake, that as soon as this mistake was pointed out, the appellant took up the matter with PAO for transfer of the amount paid by mistake in account of second unit to the account of the appellant but when the PAO did not agree for this, the appellant paid the duty once again along with interest and in circumstances of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsfer of the amount paid in the name of second unit to the appellant's unit account, they have paid the duty again. In the circumstances of the case, I do not see how any provisions of Central Excise Rules warranting the imposition of penalty under Rule 25, has been contravened. In view of this, the impugned order upholding the penalty on the appellant is not sustainable. The same is set aside. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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