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TMI Blog2017 (10) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... essed duty in their monthly return and paid the duty along with interest. Rule 8 itself provide that if there is a delay the assessee is required to pay duty along with interest for the delayed period. The facts of the case that there is no case of suppression of fact even the show cause notice or order does not indicate that there is suppression of fact or malafide intention on the part of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rule 8 read with Rule 8(3A) of Central Excise Rules, 2002. 3. Shri Neerav R. Mainkar, Ld. Advocate appearing on behalf of the appellant at the outset submits that in the adjudication order the amount of duty of ₹ 44,694/- for the month of Mary 2011 and ₹ 3,22,891/- for the month of June 2011, July 2011 and August 2011 paid by the appellant along with interest was appropriated. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppression of fact or malafide intention to evade payment of duty. 3. Shri Chatru Singh, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both the sides. I find that there is a grave error in the order-in-original in as much as the adjudicating authority has wrongly appr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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