2019 (8) TMI 597

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..... ng interest or imposition of penalty? - HELD THAT:- It is seen that Hon ble Gujarat High Court in the case of DEVANG PAPER MILLS PVT. LTD. VERSUS UNION OF INDIA [ 2016 (1) TMI 389 - GUJARAT HIGH COURT] has held that mere mentioning of wrong code in the process cannot result into harsh consequence of entire payment not being recognized as valid. As such, it was held that levy of interest and penal .....

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..... acture of Plastic Tubes falling under Chapter 39 of the Central Excise Tariff Act. In the month of May 2015, the appellant surrendered its registration and deposited the original registration certificate with the Department. In terms of the provisions of Rule 8, they deposited Central Excise duty electronically for the month of May and October, 2015 total amounting to ₹ 24,50,000/- and  .....

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..... y the appellant but against the old registration number. The appellant contented that this was rectifiable mistake and Revenue was within their right to use their discretion by rectifying the old registration number with the new one. Reliance stands placed upon various decisions laying down that such rectifiable mistake cannot lead to short payments or delayed payments inviting interest or imposit .....

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