9911796707
TMI Blog2017 (11) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... ssuance of the show cause notice - Section 11(2)(AB) states that no show cause notice shall be issued if the duty along with interest as pointed out by Central Excise officer is paid by the appellant - penalty imposed u/s 11AC of the Act r/w Rule 15(2) of CCR, 2004 set aside - appeal allowed - decided in favor of appellant. - E/656/2009 - Final Order No. 42115/2017 - Dated:- 31-8-2017 - Ms. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as such to their other units without payment of appropriate duty and by reversing lesser duty. It was found that the appellant received inputs namely base oil on different grades through their dedicated pipelines and used the same in manufacture of different grades of lubricating oil. While clearing the inputs as such to the other locations, appellant did not reverse the proportionate credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. The amount already paid by the appellant towards short-paid duty and interest (Rs.1,20,76,058/- + ₹ 18,99,011/-) was appropriated. Hence this appeal. 2. On behalf of the appellant, ld. Counsel Shri S.Muthu Venkataraman submitted that there was a short-payment due to some mistake in accounting and as soon as the same was pointed out by the department, appellant had paid the diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation sine the appellant has accepted the liability by making payment for the extended period, it is to be presumed that they are guilty with the intention to evade payment of duty. That therefore there is no ground to set aside the penalties. 4. Heard both sides. 5. The appellant is confining the contest only on the penalty imposed. It is clear from the documents and the submissions m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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