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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 ..... Authorised Representative for Respondent ORDER Per : Shri P Anjani Kumar Heard both sides and perused the records of the case. 2. Brief Facts of the case are that the Appellants M/s. Western Coalfields have deposited clean energy Cess 06.05.2015. However, they have quoted wrong assessee code. They have quoted their centralized registration code No.AAACW1578LEM080, obtained by them for produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants submitted that the mistake was not deliberate, they have on their own informed the commissioner of the mistake and requested for rectification. They have relied upon the following cases. (a) Kirloskar Pneumatic Company Limited u/s. UOI 2014 (310) ELT 282 (Bom.) (b) Auro Pumps Pvt. Ltd v/s. UOI 2017 (383) ELT 7 (Guj) (c) Devang Paper Mills Pvt. Ltd. v/s. UOI 2016 (41) STR 41 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lean energy cess dues for the period August 2014 to September 2015 extended period is invocable and therefore penalty is also impossible. 5. We find that in the instant case the Appellants have paid clean energy cess while paying the cess they have mentioned the assessee code applicable to Central Excise Registration instead of the assessee code applicable to clean energy cess. We find that in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only mistake was the wrongful mention of the assess code. The assessee code mentioned also pertains to the appellants themselves. It is not the case of the department that the code used is not in existence or is in defunct. We 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 (Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Engineers Private Limited v/s. Union of India 2016 (41) STR 790 (Cal.) has held similarly and upheld by the Supreme Court in the case of Commissioner v/s South Asian Petrochem Limited 2010 (252) ELR A73 (SC) 6. In view of the above, we find that there is no case made out by the department against the appellant. As long as the duty is paid and credited duly to the Govt. of India account, proced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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