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TMI Blog2017 (5) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... okies, chocolates, cakes, manufactured in their hospitality industry. It was noticed by the department that they have been erroneously availing the benefit of Notification No.8/2003 to calculate the duty liability; but discharged the same with interest on 12/06/2006 and informed the department on 21/06/2006 by letter dated 21/06/2006 mentioning therein the various challan numbers and payment particulars indicating that the payment of Central Excise duty with interest was on 10th and 12th June, 2006. The said letter categorically states that this error was committed by consultant as to the purpose of computation of value of clearance the value of the exempted goods was not considered. They claimed that it was an interpretation issue. On rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise, New Delhi 2005 (188) ELT 251 (SC) and Ugam Chand Bhandari v. Commissioner of Central Excise, Madras 2004 (167) ELT 491 (SC) for the proposition that on the bona fide belief if an appellant-assessee acted and did not discharge tax liability and subsequently on his own deposited the same, penalty should not be imposed. It is her submission that this was merely a failure or negligence on the part of the appellant which when noticed was deposited before issuance of the show cause notice. Hence penalty be set aside. 4. Learned Authorised Representative draws my attention to paragraph No.10 in the order-in-appeal and submits that the appellant had not filed the declaration from 2001-02 till the date the show cause notice was issued which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they were unaware of the law. Only on this allegation it has been stated that appellant has suppressed the fact from the department with intention to evade Central Excise duty. I do not find any merits in the arguments raised by the Learned Authorised Representative and as recorded by both the lower authorities. Provisions of Section 11A(2B), as it stood during the relevant period, specifically states for non-issuance of show cause notice on discharging duty liability and the interest thereof, on ascertainment of duty liability by an assessee on their own or on being pointed out by the Central Excise officer. As already recorded herein above, it is the claim of appellant that due to mis-interpretation of the clause of the notification the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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