TMI Blog2016 (10) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- it is the contention of the appellant that the Dept., has not adjusted the excess payment made by them while discharging the duty on the transaction value. However, neither they have established the said claim of excess payment before the authorities below nor they have filed any refund claim in this regard. There cannot be any dispute on the principle that when the Input is cleared ‘as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In UOI Vs. Rajastan Spinning & Weaving Mills Ltd. [2009 (5) TMI 15 - SUPREME COURT OF INDIA], it is held that every short payment of duty cannot invite penalty under Section 11AC, in absence of any of the ingredients of Section 11AC of the Central Excise Act,1944. Therefore, penalty under the said provision cannot be sustained in the present case. - Decided partly in favour of appellant - E/132 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice was issued to them on 18.01.2011 for confirmation/appropriation of the amount alongwith proposal for imposition of penalty. On adjudication, the demand was confirmed and penalty of equal amount was imposed under Section 11AC of Central Excise Act, 1944. Aggrieved by the said Order they filed an appeal before the Ld. Commissioner(Appeals), who rejected their Appeal. Hence, the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeal). 5. I find during the period March 2008-December 2008, the appellant had short paid duty of ₹ 6,51,518/- on account the difference of the Cenvat Credit availed on the Inputs and the duty paid on the transaction value of the Inputs cleared as such . It is the contention of the appellant that the Dept., has not adjusted the excess payment made by them while dischargi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice issued after two years of payment for appropriation of the amount cannot lead to an inference that facts had been suppressed and longer period of limitation is attracted. In UOI Vs. Rajastan Spinning Weaving Mills Ltd. 2009 (238) ELT 3(SC), it is held that every short payment of duty cannot invite penalty under Section 11AC, in absence of any of the ingredients of Section 11AC of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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