2012 (12) TMI 931

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..... e payment of duty especially in view of the fact that the credit taken was not utilized. Further I notice that the majority of instances happened in one month that is March 2009 when as per pleading they had some change in the staff. Therefore, I accept the pleading of the appellant for waiver of penalty - Decided in favour of assessee.
Shri Mathew John, J. For the Appellant : Shri M. Saravana .....

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..... unt. 2. After hearing both sides, I find that the matter involved in this case is very small and the duty and interest involved are already paid and it is sufficient for the purpose of admission of the appeal. Therefore, the appeal itself is taken up for hearing, which is only in respect of the penalty imposed. 3. The counsel for the appellant submits that the mistake has happened due to clerica .....

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..... lear that they are not contesting the duty demand. 4. Opposing the prayer, the learned AR for Revenue submits that the appellant had made this type of mistake on three occasions which fact shows that it is an intentional affair and suitable penalty should be imposed on the appellant. 5. I have considered the submissions and perused the records. I am inclined to accept the contention that this is .....

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