9911796707
TMI Blog2000 (1) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... condition of pre-deposit of penalty of Rs. 5,000.00, I take up the appeal itself, as the issue lies in a narrow compass. 2. The appellants are working under the Modvat Scheme. In respect of the Gate Pass dated 16-2-1993 showing the payment of duty of Rs. 13,292.40 on the goods involved therein, the appellants took the Credit of Rs. 23,292.42, i.e. Rs. 10,000.00 in excess than what was due to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was an inadvertent mistake which was detected by the appellants and reported to the Central Excise Authorities. Immediately after the detection, the debit entry was made in their record. As such, to penalise the appellants on a clerical mistake is neither justified nor warranted. For his above contentions, he places reliance on the decision of the Appellate Collector of Central Excise, Madras in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g higher quantum of duty. He submits that there is a motive behind taking the excess Credit which was reported to the authorities only after a period of two months. As such, he submits that the penalty imposed upon the appellants is justified. 7. In his rejoinder, Shri B.N. Chattopadhyay, learned Consultant submits that the duty in respect of the clearances made on 14-6-1993 fell shorter than th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit, cannot be a co-incidence. The detailed reasoning given by the Assistant Commissioner reflects upon the intention of the appellants to take the excess Credit. He has rightly observed that had the appellants not taken the excess Credit of duty, there would have been insufficient balance in their records to cover the clearances in the month of June, 1993 as well as in the month of July, 1993. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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