https://www.taxtmi.com/caselaws?id=386382 Pre-show-cause-notice payment of central excise duty does not by itself bar penalty where the statutory conditions for penalty are otherwise met. A prolonged alleged SAP-ERP accounting error was insufficient to excuse short-payment, particularly where duty was collected but not remitted and no cogent evidence showed why the lapse remained undetected. The penalty finding therefore remained undisturbed. Revenue neutrality in inter-unit clearances, where duty paid by one unit may be available as Cenvat credit to another, is a material plea affecting duty and penalty liability. Failure to provide a reasoned finding on that plea makes the adjudication non-speaking to that extent and requires fresh consideration; the matter was remanded on this limited issue. en-us Wed, 11 Sep 2019 00:00:00 +0530 Sat, 29 Feb 2020 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386382 Pre-show-cause-notice payment of central excise duty does not by itself bar penalty where the statutory conditions for penalty are otherwise met. A prolonged alleged SAP-ERP accounting error was insufficient to excuse short-payment, particularly where duty was collected but not remitted and no cogent evidence showed why the lapse remained undetected. The penalty finding therefore remained undisturbed. Revenue neutrality in inter-unit clearances, where duty paid by one unit may be available as Cenvat credit to another, is a material plea affecting duty and penalty liability. Failure to provide a reasoned finding on that plea makes the adjudication non-speaking to that extent and requires fresh consideration; the matter was remanded on this limited issue. Case-Laws Central Excise Wed, 11 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386382