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TMI Blog2023 (1) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... dition precedent in Section 11AA of the Act, no interest can be demanded from the appellant assessee. Further taking judicial notice that the appellant was prevented from deposit of dues, due to glitch on the portal, which is wholly attributable to inaction on the part of Revenue. Thus, Revenue cannot take advantage of its wrong doing, by levy of interest. Appeal allowed. - Excise Appeal No. 51538 of 2022-SM - FINAL ORDER No. 50035/2023 - Dated:- 16-1-2023 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Sh. Manish Pushkarna Sh. Tarun Chawla, Advocates for the appellant Sh. Ishwar Charan, Authorised Representative for the respondent ORDER This appeal has been filed against Order-in-appeal confirming the demand of int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule in the Union List of the Constitution of India. Thus, the appellant as a manufacturing unit, manufacturing tobacco products were liable to pay GST plus NCCD. 4. As per records, the appellant could not deposit NCCD on time due to problem faced by it, due to technical glitches on the Government portal. The portal was showing the remark PV report pending (physical verification report pending). Thus, the portal was not accepting or facilitating the payment of NCCD. The appellant had immediately brought this difficulty being faced to the Departmental Authorities including the screen shot of the portal. Further, the appellant was regularly filing monthly ER-I return and disclosing the amount of NCCD payable and had also mentioned i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n payment or fraud etc. on the part of the appellant and hence there is no reason available to Revenue to invoke the provisions of Section 11A(4) for issue of show cause notice, invoking the extended period. It was also observed that the show cause notice was issued after suo moto deposit of NCCD by the appellant. Further observed that appellant has written several letters to the Revenue and has also given qualified remark in the ER-1 return that they are unable to deposit NCCD due to glitches with the portal. Evidently the appellant has made payment of NCCD as soon as Revenue facilitated deposit on the portal. Thus, it is evident that the appellant always wanted to deposit NCCD in Government account on or before the due date, but unable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to inaction or sloppiness on the part of the Revenue in removing the glitch in its portal. Admittedly, appellant was always trying to make the deposit but due to the glitch on the portal. Admittedly, appellant has kept the Revenue informed regularly since the beginning and had also mentioned the difficulty being faced in each and every monthly return. Revenue never bothered to remove the difficulty till last week of August, 2019, nor even responded to various representations given by the appellant. Further, admittedly the appellant had no other way to deposit the amount of NCCD as the law mandates only through online portal. Thus, Revenue could not take advantage of its wrong doing by levy of interest. The appellant is being practically pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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