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2016 (1) TMI 389 - GUJARAT HIGH COURT

2016 (1) TMI 389 - GUJARAT HIGH COURT - 2016 (41) S.T.R. 418 (Guj.) - Adjustment of Payment of duty under the wrong code - Petition has used wrong registration number in the challan wrongly - The petitioner immediately thereupon pointed out this issue to the Audit Officer under letter dated 19.03.2015 in detail explaining he background leading to such mistake. On 05.05.2015, the Department wrote to the petitioner that the assessee code now cannot be changed and only remedy available to the petit .....

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o such harsh consequence of the entire payment not being recognized as valid, incurring further liability of repayment of the basic duty with interest and penalties. Such amount was deposited by the petitioner with the Government of India and it was duly credited in the Government account. It is not even the case of the respondents that the petitioner had any other code by the number and for which there was separate manufacturing activity inviting separate duty liability. Indisputably, thus, the .....

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( Per : Honourable Mr. Justice Akil Kureshi ) 1. The petitioner has prayed for setting aside the communication dated 05.05.2015 as at Annexure-A to the petitioner as well as notice dated 21.07.2015 as at Annexure-M to the petition. 2. Brief facts are as under:- 2.1 The petitioner is a Private Limited company and is engaged in the manufacture of excisable goods for which the petitioner enjoys central excise registration. Petitioner has been allotted Code No.AADCD7232REM002. It is under this code .....

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to the Audit Officer under letter dated 19.03.2015 in detail explaining he background leading to such mistake. On 05.05.2015, the Department wrote to the petitioner that the assessee code now cannot be changed and only remedy available to the petitioner would be to seek refund. It was conveyed to the petitioner that the duty paid in the wrong assessee code cannot be treated as payment of excise duty for the month of July 2014 and the assessee should therefore make payment of the said amount aga .....

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5 in the wrong code, which would be treated as non-payment of duty. Under the circumstances, the petitioner would invite penalty under Rule 8(3A) of the Central Excise Rules, 2002. The petitioner was thereupon called upon to show cause why action should not be taken for recovery of the unpaid duty with penalty and interest. 3. It is undisputed that the petitioner did deposit a sum of ₹ 22.15 lacs for the duty liability for the month of August 2014. It is equally undisputed that the assesse .....

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