2012 (12) TMI 933

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..... y duty. In these circumstances, by extending the benefit of doubt to them, I set aside the penalty imposed - Decided in favour of assessee. - Appeal No. 3135 of 2010 - - - Dated:- 18-12-2012 - Ms. Archana Wadhwa, J. For the Appellant: Ms. Swati Gupta, Advocate, Advocate For the Respondent: Shri R.K. Mathur, AR JUDGEMENT Per Archana Wadhwa: Learned advocate appearing for t .....

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..... s.66,344/- under section 11AC of the Central Excise Act. The said order of the original adjudicating authority was upheld by Commissioner (Appeals). Hence the present appeal. 3. The appellant s contention is that clearance of scrap of bobbin scrap and MS iron scrap without payment of duty was a mistake on their part and as soon as the said mistake was pointed out, they debited the duty. In these .....

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