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TMI Blog2018 (7) TMI 1589X X X X Extracts X X X X X X X X Extracts X X X X ..... e mistake seems to be that of procedural and irregularities - the subsequent payment in cash was the only action by which procedural irregularities could be rectified. The appellant has made out a case for non-imposition of penalty and also for setting aside the demand of interest - appeal allowed - decided in favor of appellant. - Appeals No. E/75273/2018 - FO/A/76343/2018 & FO/76349/2018 - Dated:- 21-6-2018 - SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri S. Sarkar, Advocate for the Appellant (s) Shri D. Halder, A.C. (AR) for the Respondent (s) ORDER Per Shri P. K. Choudhary : The present appeal has been filed by the Appellant against the impugned Order-in-Appeal No. 11/KOL-III/2017 dated 24.10.2017 passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant under Section 11AC of the Central Excise Act, 1944. On appeal, the Ld. Commissioner (Appeals) upheld the Order-in- Original and rejected the appeal filed by the appellant-assessee. Hence, the present appeal before the Tribunal. 3. The Ld. Advocate appearing on behalf of the appellant filed a written submission and also relied upon various case laws. The Ld. Advocate contended that after receipt of the Show Cause Notice, the appellant had paid the entire amount of duty amounting to ₹ 31,22,159/- by cash through their bankers. He further, submitted that the Adjudicating Authority vide Order-in- Original dated 24.09.2014 confirmed and appropriated the entire amount of CENVAT duty of ₹ 31,75,136/- as paid by the appellant on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The Ld. D.R. reiterated the discussions and findings of the Lower Authorities. 6. Heard both sides and perused the appeal records. 7. I find that it is evident from the record that the appellants paid 1% duty from the CENVAT Account, which is reflected in the CENVAT Account returns. It is also noted that the appellants have complied with all the necessary statutory returns within the stipulated time and the fact of claiming exemption benefit was disclosed in the ER-1 returns filed during the relevant period. It is also not in dispute that the appellants paid the entire duty amount through the CENVAT Account and thereafter, through the current account, thereby, causing no loss of Revenue to the exchequer. I find that the mistake ..... X X X X Extracts X X X X X X X X Extracts X X X X
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