https://www.taxtmi.com/caselaws?id=78509 The Tribunal ruled in favor of the appellants, setting aside the order for payment of Special Excise Duty, interest, and penalties. It was determined that the mistake in depositing the duty under the wrong code was a bona fide error, not deliberate evasion. The appellants were not required to repay the amount but were instructed to rectify the accounting code for proper record-keeping. The appeal was allowed, and there was no basis for penalty imposition. en-us Thu, 15 Apr 2010 00:00:00 +0530 Sat, 25 Dec 2010 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78509 The Tribunal ruled in favor of the appellants, setting aside the order for payment of Special Excise Duty, interest, and penalties. It was determined that the mistake in depositing the duty under the wrong code was a bona fide error, not deliberate evasion. The appellants were not required to repay the amount but were instructed to rectify the accounting code for proper record-keeping. The appeal was allowed, and there was no basis for penalty imposition. Case-Laws Central Excise Thu, 15 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78509