9911796707
TMI Blog2014 (8) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... ring both sides for some time on the stay petition, we find that the issue lies in a narrow compass and hence the appeal itself can be disposed of on merits. Accordingly, we allow the application for waiver of pre-deposit of the amounts involved and take-up the appeal for disposal. 3. Heard both sides and perused the records. 4. The relevant facts that arise for consideration are : 4.1 Assessee were manufacturing excisable product, on job work basis for M/s Indian Adhesive Ltd. During scrutiny by audit, on the basis of CAS-4 certificates issued by Chartered Accountant in respect of the said job work, it was detected that the said assessee had short paid duty on material cleared after job work during March 2008 to December 2008 amounting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the adjudicating authority himself has held that the short payment of duty was due to an inadvertent mistake and there was no intention to evade duty. He would submit on such findings, the decision of the Hon'ble High Court of Gujarat in the case of Saurashtra Cements Ltd- (2010).260.ELT.71 and Harish Silk Industries - (2013).288.ELT.74 and judgment of Hon'ble Haryana High Court in the case of Mahalaxmi Profiles Ltd - 2012.279.ELT.355 would directly apply and penalty needs to be set aside. 7. Ld. Dept. Representative reiterates findings of the lower authorities. 8. We have considered the submissions made at length both sides and perused the records. 9. On perusal of the records, it is observed that there is no dispute as to the disch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 25 of the Central Excise Rule 2002 as to imposition of penalty. Both the High courts have categorically settled the law, as to for the imposition of penalty under Rule 25 in a given circumstance, requirement of Section 11AC as to mis-statement etc., needs to be satisfied. As the Adjudicating Authority has himself recorded that there is no intention of evade duty, visiting the appellant with penalty is totally uncalled for, as per the law settled by the Hon'ble High Court.
13. In view of the foregoing, we set aside the impugned order on imposition of penalty and allow the appeal. Impugned order is set aside to the extent it is challenged and the appeal is allowed.
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