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TMI Blog2023 (11) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... .03.2004 to the Deputy Commissioner of Central Excise Division North Daman as the unit at Survey No 481/3B Somnath, Dabhel, Nani Daman was devastated by fire. The appellant requested deputy Commissioner to accept surrender of registration thereafter the appellant was granted another registration certificate No AAAFV328JXM002 on 26.03.2008 for manufacturing the excisable goods in the premises Survey No 482/15 Somnath, Dabhel, Daman. After obtaining new registration, the new unit opened at Survey No. 482/15 Daman. They started business of the same electrical goods as so done in the first survey no 481/3B. During the period 05.03.2011 to 05.09.2011, the appellant inadvertently paid the duty on clearances of the goods under assesse code No. AAA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the appellant after committing such mistake approached the department for rectification of error, the department has issued a show cause notice and confirmed the demand. 2.1 He submits that on the identical fact this Tribunal in the case of Sahara India TV - 2016 (1) STR 155 (Tri. Del) clearly held that in absence of any malafide when mistake was brought to the to the department by the appellant, there has not been any short or delayed payment of service tax and the Tribunal has directed the revenue to rectify the mistake and set aside penalty and interest. He also placed reliance on the following judgments:- Sahara India TV Netwrok - 2016 (41) STR 145 (Tri. Del) Devang Paper Mills Pvt Ltd - 2016 (41) STR 418 (Guj.) M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. The absolutely same situation involving the same issue has been considered by this Tribunal in the case of Sahara (Supra) wherein the Tribunal has passed the following order :- "6. We have considered the contentions of both sides. We find that in the case of K.K. Kedia (supra) CESTAT, in effect, has held that such adjustment can be permitted while in the case of Plastichemix Industries (supra) such adjustment is held to be not permissible on the ground that there is no provision for that in the Service Tax law. It is evident from the facts of the case narrated that the legal person for both the registrations (one for NOIDA unit and other for Mumbai unit) is the same. Further, it is evident that it is simply a case of wrong Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challan. That such mistakes do happen is also evident from the fact that Commissionerate of Cochin issued a Trade Notice No. 3/2014-S.T., dated 10-7-2014, the relevant part of which reads as under : - "Subject : Ratification of remittances made against wrong accounting code and or wrong STC Code/C. Ex. Registration Number - Procedure - Regarding. There has been number of representations from registered service providers/receivers and Central excise assessees for rectification of mistakes occurred during remittances of service tax or Central excise duty against wrong accounting head and/or incorrect registration numbers. The Central Board of Excise & Customs vide S.T. Circular No. 58/7/2003 (F.No. 157/2/2003 Cx. A), dated 20-5-2003 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to avoid hardships to the assessees, the following procedure is prescribed to be followed by the assessee and the field formations. Case 1. The assessee should represent (Through Range and Division) to the Commissioner of Central Excise and Service Tax, describing the mistake occurred/reasons for such errors along with certified copies of the remittance challans, ST-3 Returns for the relevant period and any other document pertains to the issue to establish the genuine mistake and to ratify the error. Case 2. Same as above. Case 3. The assessee should obtain a no objection Certificate from the assessee or any other person against whose registration number to which the wrong remittances have been made by e-payment to transfer the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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