2017 (11) TMI 335

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ds. Therefore the malafide intention is not proved - penalty not imposable and is set aside. Interest - Held that: - the interest u/s 11AB is inevitable wherever there is a delay in payment of duty, interest is payable. Accordingly, demand of interest is upheld. Appeal allowed in part. - E/50/08 - A/89668/17/EB - Dated:- 26-9-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Membe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... an appeal before the Commissioner (Appeals) who upheld the original order and rejected the appeal. Therefore the appellant is before us. 2. None appeared on behalf of appellant. However from the grounds of appeal and submission of appellant, we find that the appellant have not contested the amount of differential duty paid by them. As per the wrong calculation of the audit party because whateve .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... alue which the appellant paid. The duty paid by the appellant was taken as cenvat credit by the sister concern which is recipient of the goods. Therefore the malafide intention is not proved. Accordingly, the appellant was not liable for penalty. Therefore, the penalty is set aside. The interest under Section 11AB is inevitable wherever there is a delay in payment of duty, interest is payable. Acc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X