9911796707
TMI Blog2005 (2) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... ndhir Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. Though these two appeals are posted for hearing applications for staying the recovery of penalty imposed on M/s. Dhillon Kool Drinks and Beverages Ltd. and their General Manager, we take up the appeals themselves for disposal after staying the recovery of penalty as the entire amount of duty stands deposited. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f TR-6 challans in the Bank and, therefore, there can be no deliberate/mala fide intention to manipulate TR-6 challans to delay/defer the payment of duty; that the Appellants have paid the entire amount of interest even before the issuance of the show cause notice; that thus they have already been penalized to the extent of payment of huge amount of interest. He relied upon the decision of the Lar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsequently used the credit for payment of duty, and the dates when the amount was actually credited to the Government account and thus there were clearances of the goods without having sufficient balance in their PLA; that this has been admitted by Shri B.C. Kataria, General Manager (Finance), in his statement, wherein he had deposed that they had preponed the taking of Credit in some cases. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty is imposable on the Appellants as they had cleared the excisable goods by debiting the duty amount in their PLA when in fact they were not having the adequate and sufficient balance in their PLA. The contention of the Appellants on the other hand is that they were having a current account with over-draft facility with the bank and after issuing TR-6 challans they were taking the Credit in their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances of the case coupled with the fact that there was balance in the Appellants Cenvat Credit Account and they have paid the interest leviable on account of delay caused in transferring the money to the Government Account by their Bank, it is not a case fit for imposition of penalty on the Appellants. We, therefore, set aside the penalties imposed on both the Appellants. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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