TMI Blog2015 (1) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... is located in an adjoining premises at 13/6, Mathura Road, Amar Nagar, Faridabad. From the correspondence of the appellant with the department, it is clear that the duty for the month of August, 2009 by mistake was paid by the appellant in the account of their sister unit due to wrong mention of the assessee code and when the PAO did not accept the appellant’s request for transfer of the amount p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hura 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 Nagar, Faridabad, while paying duty of ₹ 1,14,498/- for the month of August, 2009 through electronic mode, by mistake entered wrong accounting code, which was of thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 issued a show cause notice not only for confirmation of the duty amount along with interest, but also for imposition of penalty and subsequently the Assistant Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 imposition of equal amount of penalty under Rule 25 was not justified. 4. Shri P.K. Sharma, the learned DR, supports the impugned order by reiterating the findings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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