9911796707
TMI Blog2019 (10) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... terest has to be held as barred by limitation but the same is being confirmed to the extent of ₹ 13,88,390/- as the appellant is not contesting the same on account of having deposited the said amount. Accordingly, the confirmation of interest amount to the extent of ₹ 13,88,390/-. Penalty - HELD THAT:- There is a finding recorded of absence of any mala fide on the part of the assessee, thus not calling for imposition of any penalty upon them. Accordingly, the same is set aside. Appeal disposed off. - Excise Appeal No. 993 of 2012 - FINAL ORDER No: A/86696/2019 - Dated:- 24-9-2019 - Ms. Archana Wadhwa, Member (Judicial) For The Appellant : Shri Prasad Paranjape, Advocate Shri Mohit Raina, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with the above contention, passed the impugned order. 2. Learned Advocate submits that out of the total interest confirmed of ₹ 15,04,031/-, they have already deposited an amount of ₹ 13,88,390/-. He explains that the difference in the deposit amount and the confirmed amount is on account of the fact that the lower authorities have taken into consideration the two invoices as supplementary invoice whereas the same were the original invoices issued at the time of clearance of goods. In any case, Learned Advocate submits that the interest demand having been raised after the normal period of limitation, without there being any allegation of suppression etc. is barred by limitation as per the settled law on the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny evidence of misstatement or suppression etc. with an intent to evade payment of duty. In fact I find the differential duty was paid by the appellant suo motu on raising of supplementary invoice. In such a scenario, no mala fide can be attributed to the appellant. In such circumstances, the demand of interest has to be held as barred by limitation but the same is being confirmed to the extent of ₹ 13,88,390/- as the appellant is not contesting the same on account of having deposited the said amount. Accordingly, I uphold the confirmation of interest amount to the extent of ₹ 13,88,390/-. 6. As regards penalty, I have already recorded a finding of absence of any mala fide on the prat of the assessee, thus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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