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TMI Blog2018 (1) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... erest upon the same. Penalty - Held that: - since there is no malafide intention to evade payment of duty, the penalties imposed are unwarranted and requires to be set aside. Appeal allowed in part. - E/77 & 78/2010 - 42288-42289/2017 - Dated:- 5-10-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri J. Shankar Raman, Advocate for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants took Central Excise Registration started manufacturing activity from November 2007 onwards and cleared the goods issuing excisable invoices indicating the central excise duty. However, appellant failed to file ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount so there was no need for payment of duty in cash in PLA account. Summary of CENVAT credit available month-wise is as follows:- Period Duty Credit (In Rupees) Nov. 2007 28,26,188/- 1,87,63,962/- Dec. 2007 18,48,394/- 1,85,19,775/- Jan. 2008 22,35,208/- 1,79,92,123/- 1.2.2008 to 7.2.2008 7,31,496/- 2,11,82,091/- That this would show that the appellant had no intention to evade payment of duty and failure to file return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant to make debit entry in the CENVAT account towards discharging duty liability. It is correct that there was sufficient balance during the relevant period in the CENVAT account for discharging the duty liability. The officers visited the factory on 8.2.2008 and on being pointed out the appellant have discharged the duty liability by making debit entry in the CENVAT account on 28.2.2008, much before issuance of the show cause notice. Since there was sufficient balance in the CENVAT credit and appellant being a new registrant, it can be safely concluded that the same was only a procedural mistake. However, the appellant is liable to pay the interest upon the same. We are therefore of the considered view that since there is no mala ..... X X X X Extracts X X X X X X X X Extracts X X X X
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