2017 (8) TMI 1164

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..... months, there is no intention to evade payment of duty and therefore, the situation does not warrant imposition of penalty - penalty set aside. Appeal allowed - decided partly in favor of appellant. - E/50/2006 - 41054/2017 - Dated:- 19-6-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri M.A. Mudimannan, Advocate, for the appellant .....

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..... payable, the appellants took the gross value of sales of all products made by consignment agents/depot/ conversion agents for a particular month. They adopted gross value of all the consignment agents (for all the products put together) for computation of differential value and due to some mistakes in the calculation, which was noticed subsequently. During the said period, they paid differential .....

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..... he duty demand of ₹ 1,11,360/-. That in the months of 10/02, 11/02, 1/03, 2/03 and 4/03, the appellants have paid excess duty and thus the total excess duty paid is ₹ 2,20,886/-. The short payment would come only to ₹ 34,815/- and that the appellants have paid excess duty of ₹ 1,85,071/-. 3. On hearing the above arguments, this bench on 19.-06.2017, when the case first c .....

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