TMI Blog2019 (1) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on being pointed out - Held that:- There is no dispute on the facts that admittedly the clearances of the transformer was by raising an invoice in which case, it cannot be said that there was any mala fide on the part of the assessee to suppress the fact of clearance of the transformer. Non-payment duty by itself cannot lead to ipso facto presence of any mala fide - Tribunal in the case of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As per the audit conducted in their factory it was found that the appellant had procured a Transformer and availed Cenvat Credit of 50% of the total duty paid on the same in January, 2011 and the balance was availed in the next year. The said transformer was subsequently cleared by the appellant vide Invoice No.2200 dated 05.09.2014 without paying the duty of ₹ 2,67,820/- on the transactio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the same in their ER-1 return and without paying any duty on the same, they are guilty of mala fide suppression. Accordingly, by taking into account the provisions of Section 11AC (c) of the Central Excise Act he imposed penalty of ₹ 1,33,910/-, being 50% of the total demand of duty. The said penalty is being challenged before Tribunal. 4. It is appellant s contention that they were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it cannot be said that there was any mala fide on the part of the assessee to suppress the fact of clearance of the transformer. Non-payment duty by itself cannot lead to ipso facto presence of any mala fide. Tribunal in the case of Commissioner of Central Excise Customs, Aurangabad vs. Shrigonda Sahakari Sakhar Karkhana Ltd. reported at 2015 (327) E.L.T. 429 (Tri-Mumbai) in similar circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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