2012 (8) TMI 858

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... limitation, the appellant is not claiming the same and has already paid the duty and is not challenging the demand for duty and interest also. The appellant is seeking only waiver of penalty on the ground that there was no intention to evade payment of duty or suppression of facts or make mis-statements. - Penalty set aside - Decided in favour of assessee.
Mr. B.S.V. Murthy, J. For the Appella .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s, because in addition to customs duties, the appellants had paid SAD also, there was short payment of duty in case of imported raw materials mainly because of said element which was not taken into account. He submits that because of the differences between the imported input and the domestic input and because the appellants had not noticed this over a period of two years, in case of sale of impor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he issue, the amount was reversed with interest and he also submits that the relevant software has been modified now to ensure that such an event does not happen again. He relies upon the decision of the Tribunal in the case of Sudhir Papers Ltd. 2010 (259) ELT 289 (Tri-Bang.) to support his submission that in cases like this, once the appellant has paid duty and interest and is not challenging th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X