9911796707
TMI Blog2018 (2) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... The Show Cause Notice has been issued alleging that by such payment of duty they passed on ineligible credit - It is apparent that such excess duty was paid only due to wrong interpretation of law or wrong method of calculation of the amount to be paid when the inputs are removed as such. Therefore, the penalty imposed is unwarranted - appeal allowed. - E/41897/2017 - 42765/2017 - Dated:- 2-11-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on ineligible credit. 2. Show Cause Notice was issued raising the above allegation proposing to recover the excess amount paid by the appellant while clearing the inputs as such. After adjudication, the original authority confirmed the demand alongwith interest and also imposed equal penalty to the tune of ₹ 51,140/-. In appeal, the Commissioner (Appeals) upheld the same. Hence this app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even before the issuance of Show Cause Notice, the appellant had discharged the entire duty liability alongwith interest, though infact the appellant is not liable to pay the duty as alleged in the Show Cause Notice. Infact the appellant had by mistake paid excess duty on the inputs removed as such by wrong interpretation of law. She therefore pleaded that the penalty imposed may be set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t such excess duty was paid only due to wrong interpretation of law or wrong method of calculation of the amount to be paid when the inputs are removed as such. Therefore, I find that the penalty imposed is unwarranted and requires to be set aside which I hereby do. 7. In the result, the impugned order is modified to the extent of setting aside the penalties imposed without disturbing the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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