TaxTMI 
TaxTMI 
2015 (10) TMI 1188
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.... Mr IlanGovan, AR ORDER Per Archana Wadhwa Appellants are engaged in the manufacture of wooden spools falling under Chapter 44 of the Schedule to the Central Excise Tariff Act 1985. The said goods were unconditionally exempted from payment of duty in terms of Notification No. 10/2003-CE dated 01.03.2003. As such, the appellants were clearing their final product without payment of duty. However ....
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...., who accepted that it was a mistake on their part to clear the goods without payment of duty inasmuch as they were not aware of the issuance of Notification in question. Immediately, they deposited an amount of Rs. 5,00,000/- with the Revenue on 06.10.2007. The interest element was also deposited by them subsequently on 31.01.2008. 4. In the above scenario, proceedings were initiated against the....
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....nt learned A.R. submits that the appellant was filing wrong returns with wrong authorities. This fact is indicative of their malafide intention. 7. After appreciating the submissions made by both sides, I find that admittedly, the appellant's product was exempted prior to 01.03.2006. They were maintaining proper records and were filing "NIL" returns with their jurisdictional central excise of....
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....ct. Though, not knowing the law cannot be taken as an excuse but if overall facts are viewed i.e, the appellant's maintaining proper records, filing of proper returns, acceptance of such returns by the concerned officer, the statement of the Managing Director; the same leads to an inevitable conclusion that non-payment of duty was not as a result of any malafide intention but was a pure mistak....