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TMI Blog2010 (4) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... ected to pay again. Authority can require assessee to execute required documents for purpose of transfer of amount from one accounting code to another. - E/1620/2009 - 210/2010-EX(BR)(PB) - Dated:- 15-4-2010 - Justice R.M.S. Khandeparkar, President and Shri Rakesh Kumar, Member (T) Shri B.L. Narsimhan, Advocate, for the Appellant. Shri Sunil Kumar, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard Shri B.L. Narsimhan, learned Advocate for the appellants and Shri Sunil Kumar, learned DR for the department. 2. The appellants challenge the order dated 27-2-2009 passed by the Commissioner, Allahabad whereby the appellants have been ordered to pay Special Excise Du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants issued show cause notice dated 29-4-2008 for the period April, 2003 to June, 2004. The proceedings were contested by the appellants. However, by the impugned order, the demand was confirmed as above. 5. Learned Advocate appearing for the appellants assailed the impugned order on two grounds. Firstly that the department had no justification to invoke extended period of limitation in the facts and circumstances of the case and secondly that the authority had failed to take note of the fact that the amount of duty due and payable was already deposited with the Government, though partly under wrong Code. It was purely on account of bona fide mistake on the part of the employee of the company. 6. Learned DR on the other hand submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the circular No. 7/93-CX.6 dated 23-4-1993 issued by the Board clearly permitted the transfer of credit balance lying in Personal Ledger Account under one minor head to another minor head. Obviously therefore the record clearly discloses that there was no default in payment of duty as such by the appellant so as to warrant an action under the provision of law regarding recovery of short payment or non payment of duty and also for proceeding to impose penalty. In the absence of any mala fide intention to evade duty and even without withholding any amount due to the Revenue on account of duty liability there is absolutely no case for imposition of penalty. 9. On perusal of the records, in our considered opinion, it was purely a bona fide mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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