TMI Blog2018 (3) TMI 1608X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty alone without disturbing the confirmation of duty or the interest thereon - appeal allowed in part. - Appeal No. E/301/2011 - 40957/2018 - Dated:- 21-3-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri J. Shankar Raman, Advocate for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in manufacture of Portable Air Compressor and light source. The Portable Air Compressor are mainly used in mines and the light source are used for providing light in the mines, stages etc. They were availing the facility of CENVAT credit on inputs, capital goods etc. They have a trading division ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was clear violation of Rule 3(5) of CENVAT Credit Rules, 2004, Further, it appeared that such lesser payment has taken place only in respect of imported CENVAT components where appellant availed inter alia the Special Additional Duty @ 4% in addition to CVD paid on the imported components; they have not included the SAD in the duty payable at the time of clearance of such imported inputs as such, Statements were obtained and later show cause notice was issued proposing to recover the differential duty along with interest and also for imposing penalties. After due process of law, the original authority confirmed demand of ₹ 69,89,693/- being the wrongly availed credit on the imported inputs cleared as such along with another demand o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect, the appellant has paid up the duty and rectified the error. The short-payment of duty was an unintentional error which was only due to technical snag in the software. There was no deliberate intention to evade payment of duty and therefore he prays that the penalty imposed may be set aside. 4. The ld. Counsel submitted that the appellant is only contesting the penalty imposed and not challenging the confirmation of duty or interest thereon. 5. The ld. AR Shri K.P. Muralidhran reiterated the findings in the impugned order. 6. Heard both sides. 7. The major part of the demand is in respect of CENVAT credit which has not been reversed when the inputs have been cleared as such. On perusal of the copy of ER-1 returns furnished ..... X X X X Extracts X X X X X X X X Extracts X X X X
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