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TMI Blog2018 (12) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... raised on the basis of records maintained by the assessee, the Adjudicating Authority has rightly concurred with the assessee on the ground of absence of any mala fide, in which case he should not have imposed any penalty upon them. The Excise duty payment alongwith interest upheld - penalty set aside - appeal allowed in part. - APPEAL No. E/70342/2016-EX[DB] - FINAL ORDER NO. - 72693/2018 - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the appellant paid alongwith interest of ₹ 13,83,240/- even prior to the issuance of the show cause notice. 3. In the above scenario, proceedings were initiated against them for imposition of penalty under Section 11AC. The appellant took a categorical stands before the Adjudicating Authority that they were under bona fide belief that the exercise books and note books attracted VAT, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty has been proposed in Section 11AC. The party has contended that since there was no mala-fide intention and their non-payment of duty as per Central Excise Act was due to a bona-fide unintentional mistake on their part, so there was no intent on their part to evade payment of duty. I find that the above averment of the party although appears to be correct which is indicated from the fact tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orrect. However, he holds to the contrary by observing that since the appellant paid service tax on GTA and Renting of Immovable Property . It cannot be held that the appellant did not discharge its Central Excise duty liability due to bona fide mistake. We really fail to understand the above self-contradictory observations and findings of the Adjudicating Authority. On one hand, he has conclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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