2017 (4) TMI 643

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....ise Tariff Act, 1985 and were availing benefit of Notification No.4/2007-CE dated 1.3.2007 as amended. They were manufacturing cement bags as well as cement in bulk and they were also clearing cement in bulk @ Rs. 400/- per ton whereas the rate of cement per bag was Rs. 350/- per ton. The period involved in this appeal is March, 2007 to February, 2008. While availing benefit of the above Notification for clearance of cement in bulk form, the appellants applied the rate of Rs. 350/- per ton. In the process, the short paid duty was to the tune of Rs. 2,27,014/-. The case was detected during the course of audit of the company. Show-cause notice dated 03.03.2011 was issued for demand of duty along with interest and imposition of penalty under S....

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.... audit and if it was a bona fide mistake, the assessee would have paid the duty either immediately on being pointed out or before issuance of show-cause notice. The duty was not paid by the appellant even after getting the Order-in-Original dt. 26.07.2011 and Order-in-Appeal dt. 16.03.2012. They only paid the amount as predeposit on the direction of CESTAT's Stay Order (supra). He also relies on the following case laws : (i) Star Industries Vs. Commr. of Customs (Imports), Raigad : 2015 (324) ELT 656 (S.C.) ; (ii) Commr. of Central Excise, Mumbai Vs. Mahindra & Mahindra : 2005 (179) ELT 21 (S.C.). 5. We have heard both sides and perused the available records. We find that the ld.Consultant for the appellant has mainly pleaded on th....