2017 (4) TMI 993

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....er ( Technical ) Sh. Y. Sreenivasa Reddy, Advocate for the Appellant Sh. Guna Ranjan, Superintendent (AR) for the Respondent ORDER [ Order Per : Justice ( Dr. ) Satish Chandra ] 1. The present appeal is filed against the Order-in-Original No. 142/2015-Adjn.(Commr)(ST) dt. 29.02.2016. 2. Brief facts of the case are that during the period under consideration (2011-2013), the appell....

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....9 (Tri.-Del)] observed as follows: "7. Undisputed facts are that for the period April, 2003 to June, 2004 the total quantum of amount of duty including Basic Excise Duty and Special Excise Duty, which was payable by the appellants was transferred to the account of Government and as far as quantification of liability is concerned, there was no default by the appellants in clearing the same....

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....specifying the correct code number but that itself cannot be construed as deliberate attempt to evade the payment of the duty. 8. Besides the circular No. 7/93-CX.6 dated 23-4-1993 issued by the Board clearly permitted the transfer of credit balance lying in Personal Ledger Account under one minor head to another minor head. Obviously therefore the record clearly discloses that there was ....

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....quire the appellant to execute the required documents for the purpose of transfer the amount from one accounting code to another accounting code so that records are properly maintained regularly for the discharge of duty liability." 4. Even the Circular No. 7/93 dated 23.04.1993 issued by the Board, clearly permitted the transfer of credit balance lying in Personal Ledger Account under one mino....