9911796707
TMI Blog2018 (12) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. ORDER Per Bench : The appeal is directed against the Order-in-Appeal No.43/2009 dated 16.09.2009. The appellant has a petroleum refinery at Haldia and the period of dispute is from 01.01.2006 to 28.02.2007. The appellant cleared petroleum products at the factory gate after payment of duty at the rates prevalent at their Haldia Depot. However, the petroleum products were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Shri Romi Agarwal, Assistant Manager (Finance) of the appellant. He submitted that the appellant concedes the liability for payment of differential central excise duty. He also submitted that the differential central excise duty has also been paid alongwith applicable interest. To this effect he has submitted a certificate from jurisdictional Central Excise Authorities dated 15.11.2018. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. It is seen that the entire differential duty has been paid by the appellant alongwith applicable interest for delayed payment. We uphold the same. 5. In the facts and circumstances of the case, we find no malafide intention on the part of the appellant and hence we set aside the penalty imposed by the lower authorities. 6. In the result, the appeal is partly allowed. (Order Portion have alre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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