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TMI Blog2019 (4) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... made out by the department against the appellant. As long as the duty is paid and credited duly to the Govt. of India account, procedural infractions which are curable in nature will not nullify such payments. Demanding such duty second time is certainly harsh and has no sanction of law, more so along with interest and penalty. Appeal allowed - decided in favor of appellant. - APPEAL NO. E/85601 of 2017 - A/85685/2019 - Dated:- 12-3-2019 - Dr. D.M. Misra, Member (Judicial) And Shri P Anjani Kumar, Member (Technical) Shri H. G. Dharmadhikari Advocate for the Appellant Shri R. K. Dwivedy, ADC, Authorised Representative for Respondent ORDER Per : Shri P Anjani Kumar Heard both sides and perused the record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 418 (GUJ) (d) Coats Vivella India Ltd v/s. CCE Madurai III 1999 (111) ELT 90 (e) Singh Enterprises v/s. UOI 2016 (45) STR 508 (Jharkhand) (f) CCE, Bhopal v/s. K. K. Kedia 2014 (35) STR 383 (g) Sahara India TV Network v/s. CCE Noida 2016 (41) STR 145 (h) Air Company Corporation India Pvt. Ltd. v/s. CCE Thane 1 2018- TIOL-284 CESTAT-MUM 4. The Learned authorized representative has submitted para wise comments on the ground of appeal. He submitted that the Appellant s contention that CBEC Circular 9/2009 was to be followed is incorrect. The case law submitted by them is not applicable due to the facts that in those cases Central Excise dues had been paid in the assessee codes of defunct registration which mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that the tribunal has held that payment of tax is a wrong code will not make the payment null and void as in the cases of CCE ST V/S.K.K. Kedia 2014 (35) STR 383 (Tri-Del.) and Sahara India TV Network v/s. CCE ST Noida 2016 (41) STR 145 (Tri- Del.). We also find that Gujarat High Court has held similarly in the case of Devang Paper Mo;;s Pvt. Ltd. V/s. Union of India 2016 (41) STR 418 Hon ble High Court of Gujarat held that whatever be the accounting difficulty, when undisputed fact is that the petitioner did pay a certain excise duty, merely mentioning wrong code in the process, cannot result into such harsh consequence of entire payment not being recognized as valid, incurring further liability of repayment of the basic duty w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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