9911796707
TMI Blog2018 (1) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... any malafide with the intention to evade payment of duty - initiation of penal provision against the appellant was neither warranted nor justified - appeal allowed - decided in favor of appellant. - E/89448, 89449 & 89872/13 - A/91627-91629/2017 - Dated:- 4-12-2017 - Ms. Archana Wadhwa, Member (Judicial) Shri Abhijeet Saha, Advocate - for appellant Shri Manoj Kumar, Asst. Commr (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removing the capital goods, the appellant did not pay any duty, which was pointed out to them by subsequent audit by Revenue and they paid the duty along with interest and availed the credit at their new unit at Ambernath. In one of the cases, D.G. set, which was installed at Thane, but was not shifted to their unit at Ambernath, inasmuch as the same was fixed to earth. The appellant did not pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the entire exercise is Revenue neutral inasmuch as what was paid by Thane Unit at the time of clearance of capital goods, was available as credit to their Ambernath unit. Similarly in respect of D.G. set, he explains that inasmuch as the same was not being shifted, they entertained a bonafide belief that there was no requirement to either reverse the credit availed in respect of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that admittedly what was paid by Thane Unit was available as credit to their Ambernath unit, thus leading to a Revenue neutral situation. If that be so, the appellant cannot be held guilty of any malafide with the intention to evade payment of duty. As such I am of the view that initiation of penal provision against the appellant was neither warranted nor justified. Otherwise also I find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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