2007 (12) TMI 122

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....d back machines after exhibition or for repair and cleared the machines on payment of duty on the transaction value. During March 2001 to April 2003, they had received back 21machines and cleared them after repair or as such, in terms of Rule 16 of the Central Excise Rules, 2002. In 18 cases they paid a higher amount of duty than initially paid. In 3 cases, the duty paid initially was higher by Rs....

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....id excess duty compared to the credit availed on receipt of the returned machines. Only in 3 cases there was short payment. This was not deliberate but had happened due to clerical error. There was no intention to evade payment of duty to warrant the penalty imposed by the Commissioner (A). Had there been any intention to evade duty due they would not have paid excess duty in 18 cases. This showed....

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....ndent-assessee, functioning as he does in self-assessment made, will attract the needle of suspicion with the impugned contravention committed by him has been so done with intent to evade payment of duty, and in consequence, he also attracts the liability to penalty' I find that in 18 out of 21 cases, the appellants paid excess duty not required to be paid by them. The lower appellate authority ha....