TMI Blog2017 (2) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... terest but for October, 2003, the appellant paid the duty on pointing out by the Department. But no penalty has been imposed on the appellant for the default for the period October, 2003. In this circumstances, the appellant is on better footing for the default of June, 2003 by passing duty along with interest. Further in the show cause notice, there is no allegation against the appellant that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd October, 2003 by 5th day of the next month of ending of the month, the appellant paid the duty of June 2003 on 18.08.2003 and 17.09.2003 but did not pay duty for the month of October 2003 in time. On 03.12.2003, the premises of the appellant were visited by the preventing officers of the department. On their pointing out, the appellant paid duty for the month of October, 2003 along with interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not imposable. He also submits that for the default of October, 2003, the Ld. Commissioner has not imposed any penalty on the appellants, therefore, in that circumstances, when appellant has paid duty along with interest of thereon penalty is not imposable. To support of his contentions, he relied upon the decision of the Commissioner of C. Ex. Customs Vs. Saurashtra Cement Ltd. - 2010 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... But no penalty has been imposed on the appellant for the default for the period October, 2003. In this circumstances, the appellant is on better footing for the default of June, 2003 by passing duty along with interest. Further in the show cause notice, there is no allegation against the appellant that they have not paid the duty for the month of June, 2003 by way of fraud, collusion, wilful miss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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