2018 (11) TMI 75

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..... ned order and we are informed that the respondent has accepted the order and it was stated that they have discharged the entire liability arising out of impugned order. The adjudicating authority was correct in coming to a conclusion that no penal action though proposed in the show cause notice needs to be imposed on the respondent herein - appeal dismissed - decided against Revenue. - Appeal .....

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..... ith the interest. The respondent had paid off the differential amount as confirmed along with interest, prior to issuance of show cause notice. The adjudicating authority has not imposed any penalties though show cause notice proposed penalties. The reason for not imposing penalties as seen in the Order-in- Original is that the explanation offered by the respondent i.e., due to software malfunctio .....

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..... he adjudicating authority has laid down clearly that due to software problem/change in the practice of the clearances of discharging the duty liability at the depot level was the reason and it was acceptable reason for non-imposition of penalty. We find that the revenue is not seriously contesting these factual findings in the grounds of appeal. In view of the above, we find that the impugned orde .....

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