2015 (3) TMI 1167

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..... Order]. - Challenge in the present appeal is only to a penalty of Rs. 2,57,884/- imposed upon the appellant under the provisions of Section 11AC of the Act. 2. As per facts on record, appellant is engaged in the manufacture of confectionary and biscuits and while filing the return for the period May, 2007, August, 2007 and September, 2007, they did not discharge their duty liability on the interm .....

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..... d mistake on their own and informed the Revenue. It is also their contention that during the relevant period, they were having sufficient amount in their Cenvat credit account as also in their PLA and as such non-payment of duty cannot be held to be on account of any mala fide intention. 5. I find force in the above pleas of the appellant. The non­payment/short-payment was intimated by the ap .....

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