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TMI Blog2017 (9) TMI 1791X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed of the goods, they are not liable to pay the duty - Held that:- The issuance of SCN is immaterial in the circumstances as the duty not paid by the Appellants is to be treated as ‘recoverable arrears of revenue’ and action taken accordingly, because it is an outcome of self-assessment vide the ER-1 returns - In view of this, it is not necessary to go into the contentions of Appellants rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were paid to the farmers. Since they have not disposed of the goods, they are not liable to pay the duty. 4. I find that the first appellate authority has come to the correct conclusion on this point which needs reproduction. 5. I have carefully gone through the records of the case and the grounds of appeal. This is a case of non-payment of duty on sugar and molasses. The contention of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discussed by the original authority in the impugned order. It is indicated that the show cause notice was issued based on the advice given to the department by the standing counsel. The issuance of SCN is immaterial in the circumstances as the duty not paid by the Appellants is to be treated as recoverable arrears of revenue and action taken accordingly, because it is an outcome of self-assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty which is not mandatory in nature, but may amount to equivalent amount of the duty sought to be evaded may be imposed. The Hon ble Supreme Court has clearly held in R.S. Joshi v. Ajit Mills - AIR 1977 (SC) 2279 = (1977) 4 SCC 98 = 40 STC 497 = 1979 UPTC 171 and followed in several other judgments of the Hon ble Supreme Court, that mens rea is not an essential ingredient for imposing penalty in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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