9911796707
TMI Blog2011 (2) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... s, they took credit which was admittedly a mistake - entire duty including interest paid before issue of show cause notice - prayer of the appellants for giving option to pay concessional penalty of 25% of duty involved in terms of proviso to Section 11AC deserves to be accepted - E/1035/2004 - - - Dated:- 18-2-2011 - Mr. M. VEERAIYAN, JJ. Shri C. Rangaraju, SDR, for the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently paid on 30.07.02, 17.10.02 and 03.02.03. Thereafter, a show cause notice dated 06.05.03 was issued proposing confirmation of duty which stood already paid and proposing imposition of penalty under Section 11AC of Central Excise Act read with Rule 25 of Central Excise Rules. The original authority confirmed the demand and appropriated the amount already paid and imposed equal amount of pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds. Therefore, this cannot be strictly considered as a case of clandestine removal. At the same time, the appellants have shown credit in PLA while no deposit of corresponding amount has been made. It was claimed that based on oral instructions about payment of duty in the challans, they have taken the credit which was admittedly a mistake. Goods have been cleared without actual payment of duty b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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