TMI Blog2016 (4) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of duty - the interest demand dropped in the impugned order is set aside and the appeal is allowed in favor of Revenue. Imposition of penalty - Held that:- There was no intention on the part of the respondent in defrauding the Government Revenue inasmuch as the respondent has sufficient balance in its Cenvat account for discharging the duty liability. Further, non-payment of duty on the was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue, who reiterates the ground urged in the appeal memorandum. 3. It is an admitted fact that the Central Excise duty attributable to waste and scrap of CR Coil/ Reversible Mill Ends have not been discharged by the respondent for clearance of the same from the factory during the period April, 2004 to January, 2005 and that the duty amount was deposited by debiting the Cenvat credit account on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in defrauding the Government Revenue inasmuch as the respondent has sufficient balance in its Cenvat account for discharging the duty liability. Further, non-payment of duty on the waste product is attributable to the interpretation of the provisions of law and also supported by the decisions of the judicial forums. Therefore, we do not find any infirmity in the impugned order for setting aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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