2017 (7) TMI 388

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.... are subjected to Central Excise duty, in term of value arrived at as per Section 4 as well as under Section 4A of the Central Excise Act, 1944. During the course of verification of records of the appellant in March, 2008, it was noticed by the Officers that in respect of a few invoices the appellant while clearing the goods, under CETH 8535, have not followed the MRP based assessment in terms of Section 4A of the Act. Thereafter, the appellant calculated differential duty on all such clearances happened in the past and paid the short payment of Rs. 17,41,437/- alongwith interest of Rs. 4,55,320/-. The short payment relates to clearances made between 01.05.2003 to 31.03.2008. All the differential duty payments were made prior to 27.05.2008.....

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.... that the appellant are an established manufacturing unit with payment of more than Rs. 100 crores towards Central Excise duty. While accounting and clearing large number of products, this error in assessment in respect of a few items has repeatedly happened. The short levy has been duly discharged and ld. Counsel prayed for closure of the proceedings. 5. Ld. AR for the Revenue reiterated the finding of the lower authorities. He submitted that the error pleaded by the appellant cannot be accepted. Such short levy has been happening for quite some time and the proceedings for invoking Section 11AC of the Act by the lower authorities was correct. 6. We have heard both the sides and perused the appeal records. The case is not being contested....