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Parle Products Pvt. Ltd. Versus Commr. of C. EX. & S.T., Bangalore-Iii

2015 (3) TMI 1167 - CESTAT BANGALORE

Imposition of penalty - whether non-payment by the appellant was on account of any mala fide or was a result of inadvertent mistake - Held that:- The non­payment/short-payment was intimated by the appellant themselves to the Revenue with a request to .....

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ving sufficient balance in their Cenvat credit, no assessee would like not to pay first and then to pay subsequently along with interest thus, causing interest burden upon him. As such it can be safely concluded that it was an inadvertent mistake on .....

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e Appellant: Shri Vinayaka Hegde, CA, For the Respondent: Shri S. Teli, AR, [Order]. - Challenge in the present appeal is only to a penalty of ₹ 2,57,884/- imposed upon the appellant under the provisions of Section 11AC of the Act. 2. As per fa .....

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ere used captively by them. According to the appellant, the said non-payment was on account of mistake on the part of the person handling the accounts. However, this mistake was detected by them on their own and a request was made to the Revenue to a .....

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the present impugned order. 4. The only contest is to the imposition of penalty and the issue required to be decided is as to whether non-payment by the appellant was on account of any mala fide or was a result of inadvertent mistake. As per the appe .....

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