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TMI Blog2017 (1) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... 019/2017-EX[SM] - Dated:- 3-1-2017 - Mr. V. Padmanabhan, Member (Technical) Shri Sunil Khandelwal, Chartered Accountant for the Appellants Shri R.K. Mishra, DR for the Respondent ORDER Per V. Padmanabhan The present appeal is filed against Order-in-Appeal dated 13.01.2010 passed by Commissioner (Appeals), Indore. 2. The appellant is engaged in the manufacture of Refined Soya bean Oil. During the process of making Refined Soya bean Oil, certain other products which emerged are Soya Gums, Soya sludge, Fatty Acid, Deodorized Distillate etc. The present dispute is with respect to the product prescribed as Soya Gum . The appellant was originally classifying the product Soya Gum under chapter heading 15220090, but subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultant submitted that the penalty imposed by the authorities below may be waived inasmuch as they have paid the duty as well as interest before issue of Show Cause Notice. Accordingly, he submitted that, in terms of section 11A (2) (B), no penalty will be imposable. 5. Ld. AR, on the other hand supports the order of the authorities below. He argued that differential duty has arisen as a result of mis-statement by the appellant. He submitted that the product Soya Gum has not only been misclassified but even wrongly described as Soya Oil Sludge, with a view to camouflage the real product. Accordingly, he submitted that penalty under section 11AC will be imposable. 6. The dispute is with respect to the classification of the product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n short levied or short paid or erroneously refunded , the person, chargeable with the duty, may pay the amount of duty on the basis of his own ascertainment of such duty or on the basis of duty ascertained by a Central Excise Officer before service of notice on him under sub section (1) in respect of the duty, and inform the Central Excise Officer of such payment in writing, who on receipt of such information shall not serve any notice under sub-section (1) in respect of the duty so paid: Provided that the Central Excise Officer may determine the amount of short payment of duty if any which in his opinion has not been paid by such person and, then, the Central Excise Central Excise Officer shall proceed to recover such amount in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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