9911796707
TMI Blog2017 (12) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... without there being any ground for invocation of extended period, as is evident from the show cause notice - SCN not maintainable - appeal dismissed - decided against Revenue-appellant. - E/70719/2016-EX[SM] - A/71292/2017-SM[BR] - Dated:- 13-10-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Sandeep Kumar Singh AR - for Appellant Shri Absent on call - for Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 duty liability was ₹ 4,82,068/-, out of which ₹ 2,26,430/- was paid in time and ₹ 2,55,625/- was deposited later on in two installment of ₹ 2,00,000/- paid on 03/03/2014 and ₹ 55,625/- on 29/03/2014 along with interest. The appellant thus defaulted in payment of duty during July and August, 2013 in as much as they did not pay the same within 30 days of the due date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s confirmed and since ₹ 1,92,964/- was already paid through PLA, therefore the said amount was appropriated towards confirmed demand ₹ 21,91,325/- was imposed as penalty under Rule 25 of CER, 2002 read with Section 11AC of the Act. 4. In this regard, the appellant - Revenue contended that they came to know about the short payment of Excise duty only when the details of challans ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the date when the tax which was erroneously in default was paid along with interest. 6. The respondent is absent on call. 7. Heard the Learned A.R. for Revenue and perused the records. 8. Having considered the grounds of appeal and the facts on record I find that on the date show cause notice was issued there was no default on the part of the appellant. Further, admittedly show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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