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2015 (3) TMI 1167 - CESTAT BANGALORE

2015 (3) TMI 1167 - CESTAT BANGALORE - 2015 (330) E.L.T. 267 (Tri. - Bang.) - 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 file revised ER-1 returns, which request was not accepted by the department. Thereafter, they deposited the duty along with interest. Levy of interest, by itself, can be c .....

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der No. 20875/2015 - Dated:- 27-3-2015 - Ms. Archana Wadhwa, Member (J) For the 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 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, .....

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were initiated against them for imposition of penalty resulting in passing of 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 appellant, they detected the said mistake on their own and informed the Revenue. It is also their contention that during the relevant period, they were having sufficient amount .....

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