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TMI Blog2017 (3) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... arketing various petroleum products thereof. During the period under consideration, the appellant installed a new software system ERP (JDE) for ail India networking and on-line transaction booking. On verification of records in May, 2004 by the Range Officer, it appeared that there was short payment of SED on motor spirit to the extent of Rs. 11,80,645/-. The appellant vide letter dated 18.05.2005 and 20.05.2005 submitted to the department that due to certain unintentional clerical errors in the preparation of TR6 challans there was excess payment of Rs. 12,07,516/- under the Head of account of BED on (MS and short payment to the extent of Rs. 11,80,645/- under the Head of account of SED on MS and excess payment Rs. 17,643/- under the Head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants in this regard was that a part of duty which was required to be deposited as Special Excise Duty to the tune of Rs. 3 crores was also deposited in the accounting code No. 00380013. This apparently discloses that there was neither any intention to evade payment of duty nor even to withhold the amount of duty payable to the Government, but mere mistake on the part of the assessee in specifying proper code number while discharging liability regarding the Special Excise Duty. Nevertheless the quantum of duty in this regard was duly transferred to the account of the Government. There cannot be any dispute that there was mistake on the part of the appellants in complying with the procedure regarding the transfer of the amount or specifying t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was observed as follows in para 4 of the judgment: 4. We also subscribe to the view that the same Excise and Customs authorities who administer the law in respect of the levies arising on administration of different statutes, they should not bar appellants from adjustment of duty paid under one head to another head if any adjustment of excess duty payment arises and not otherwise barred by law. View of Kolkata Bench in the case of South Asian Petrochem Ltd (supra) appears to be of considerable value. Since money has gone to the treasury of Union of India, treating the appellants differently shall be of no avail. We therefore allow the appeal directing the Authority below to permit adjustment of aforesaid amount in accordance with law a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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