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TMI Blog2017 (3) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the purpose of proper accounting. It would be too harsh to not allow the prayer of the appellants merely on the ground that there are two duty heads of accounts for procedural purposes - the concerned authorities are directed to allow the adjustment prayed for by appellant after verification of the challans concerned - appeal allowed - decided in favor of appellant. - E/835/2007 - A/30242/2017 - Dated:- 21-2-2017 - Mr. (Dr.) Satish Chandra, President And Mr. Madhu Mohan Damodhar, Member (Technical) Sh. G. Prahlad, Advocate for the Appellant. Sh. Arun Kumar, Deputy Commissioner (AR) for the Respondent. [Order Per: (Dr.) Satish Chandra] 1. The present appeal is filed by the appellant against the Order-in-Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collected under Section 3 of the Central Excise Act. Different heads of account are but only administrative mechanisms for the purpose of proper accounting. It would be too harsh to not allow the prayer of the appellants merely on the ground that there are two duty heads of accounts for procedural purposes. This is the ratio laid down by the Tribunal in Coats Viyella India Lt., Vs. CCE Madurai [1999 (111) ELT 90 (Tribunal)] . Similar view has been expressed in Pepsico India Holding Pvt Ltd. Vs CCE, Allahabad [2010 (255) ELT 299 (Tri.-Del)] , by observing that: 7. Undisputed facts are that for the period April, 2003 to June, 2004 the total quantum of amount of duty including Basic Excise Duty and Special Excise Duty, which was payabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overy of short payment or non-payment of duty and also for proceeding to impose penalty. In the absence of any mala fide intention to evade duty and even without withholding any amount due to the Revenue on account of duty liability there is absolutely no case for imposition of penalty. 9. On perusal of the records, in our considered opinion, it was purely a bona fide mistake on the part of the appellants in depositing the amount of ₹ 3 cores Linder code No. 00380003 which is of Basic Excise Duty instead of Special Excise Duty. In such a situation, the appellants cannot be directed to pay the said amount again to the account of Government. The authority can require the appellant to execute the required documents for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidering the payment made. We make it clear that procedure should not prevent substantive justice when money has gone to the treasury and procedure should also not be tyrant but subordinate to legislation. The adjudicating authority is required to take note of Board's Circular No. 58/2003-S.T., dated 25-4-2003. With the aforesaid direction, we allow the appeal partly. 6. Following the ratio of the judgments relied upon(supra), we set aside the impugned order and direct the concerned authorities to allow the adjustment prayed for by appellant after verification of the challans concerned, as per law, taking note of the ratio of the Tribunal decisions discussed supra. Hence, impugned order is aside and appeal filed by the appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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