2017 (4) TMI 993

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..... 7/93 dated 23.04.1993 issued by the Board, clearly permitted the transfer of credit balance lying in Personal Ledger Account under one minor head to another minor head - we direct the Jurisdictional Commissioner to make the adjustment of the service tax which has already been paid to the Government exchequer in the proper head - appeal allowed - decided in favor of appellant. - Application No. S .....

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..... wrong head of ECI. But the department has demanded the service tax under the GTA. The appellant made request for the adjustment of the service tax already paid under the wrong head. Same was refused by the department. Being aggrieved the appellant filed present appeal. 3. With this background heard Sh. Y. Sreenivasa Reddy, Ld. Counsel for appellant and Sh. Guna Ranjan, Ld. AR for the department .....

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..... arently 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 can .....

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..... e duty and even without withholding any amount due to the Revenue on account of duty liability there is absolutely no case for imposition of penalty. 9. On perusal of the records, in our considered opinion, it was purely a bona fide mistake on the part of the appellants in depositing the amount of ₹ 3 cores under code No. 00380003 which is of Basic Excise Duty instead of Special Excise .....

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..... har Spinning Mills Ltd., Vs. CCE, Bhopal [2009 (240) ELT 131 (Tri-Del.)] iv) M.S Tapes Units I II Vs. CCE, Coimbatore [2005 (187) ELT 262 (Tri-Chennai)] v) Coats Viyella India Ltd., Vs. CCE, Madurai-II [1999 (111) ELT 90 (Tribunal)] vi) BAS Engineering (P) Ltd., Vs. CCE, Delhi [2011 (23) STR 145 (Tri-Delhi)] 5. In the light of above discussions and by considering entire gamut .....

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