TMI Blog2015 (9) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... duty applied by them in the monthly returns and the department never pointed out that the duty rate has gone up and so they are required to pay higher rate of duty and as soon as this was pointed out, they immediately paid the differential duty. Under the circumstances, there is no wilful misstatement on the part of the appellant. There is no suppression of fact and none of the ingredients to impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Brief facts of the case are that the appellant is a 100% EOU and clearing part of the goods in DTA. Two issues are involved. The First is the applicable basic excise duty rate and the second issue is relating to applicability of education cess and secondary and higher education cess third time. 2. Learned counsel for the appellant submits that as far as the first issue is concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not imposable. He undertakes to pay the interest on the delayed payment of differential duty. 2.1 As far as the second point is concerned, the learned counsel for the appellant submitted that this issue is now settled by the Larger Bench of this Tribunal in the case of Kumar Arch Tech Pvt. Ltd. vs. CCE, Jaipur-II reported in 2013 (02) LCX 0012. He submitted that in view of the Larger Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gone up and so they are required to pay higher rate of duty and as soon as this was pointed out, they immediately paid the differential duty. Under the circumstances, there is no wilful misstatement on the part of the appellant. There is no suppression of fact and none of the ingredients to imposed penalty under Section 11AC are present in the case. Under the circumstances, penalty imposed under S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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