https://www.taxtmi.com/caselaws?id=445262 CESTAT Ahmedabad allowed the appeal and set aside the demand for duty, interest, and penalty. The appellant had deposited the required excise duty but under an incorrect registration number that was subsequently surrendered. The tribunal held that despite the inadvertent mistake in mentioning the wrong registration during payment, there was no actual non-payment of duty. The department should have rectified the error in their records rather than issuing a show cause notice. The tribunal found it was a system fault equally attributable to the department, and the appellant should not suffer for this mistake. The demand for duty, interest, and penalties were deemed unsustainable. en-us Wed, 01 Nov 2023 00:00:00 +0530 Fri, 03 Nov 2023 12:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445262 CESTAT Ahmedabad allowed the appeal and set aside the demand for duty, interest, and penalty. The appellant had deposited the required excise duty but under an incorrect registration number that was subsequently surrendered. The tribunal held that despite the inadvertent mistake in mentioning the wrong registration during payment, there was no actual non-payment of duty. The department should have rectified the error in their records rather than issuing a show cause notice. The tribunal found it was a system fault equally attributable to the department, and the appellant should not suffer for this mistake. The demand for duty, interest, and penalties were deemed unsustainable. Case-Laws Central Excise Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445262