9911796707
TMI Blog2016 (12) TMI 1683X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR), for the Respondent. ORDER The fact of the case is that the appellant have defaulted monthly payment of duty for the month of June 2010 and the said unpaid duty was discharged on 28-8-2010. The show cause notice was issued for demanding the duty of Rs. 45,92,752/- for the period 5th August to 28th August 2010. The adjudicating authority dropped the demand on the ground that the duty was pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue date, which is an admitted fact. He submits that the duly payable for the month of June 2010 was declared in the ER1 return and the show cause notice was also issued on the same basis. The duty was subsequently paid. In these facts, it is not the case of non-payment of duty or short payment of duty and does fall under proviso to Section 11A of the Central Excise Act, 1944 and there is no intent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the E.R.1 return for the month of June 2010. In this fact, this is not a case of clandestine removal or the case of non-payment or short payment of duty. Moreover, there is no suppression of fact on the part of the appellant. Whatever default was made by the appellant that it is not amount to intentional evasion of duty particularly for the reason that they have disclosed the duty payable amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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