2018 (1) TMI 482

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shok Jindal 1. The appellant is in appeal against the impugned order contesting the penalties imposed on them under Section 11AC read with Rule 15 (2) of the Cenvat Credit Rules, 2004. 2. The facts of the case are that the appellant imported certain goods and paid CVD and SAD thereon. The goods were cleared at Baddi, Himachal Pradesh. On these goods, the appellant paid CVD availed by them bu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reversal of SAD came w.e.f. 1^st March, 2005 and in their software, the said provisions of reversal of SAD was not updated, therefore, it was a bonafide mistake of the appellant, that they could not paid the amount of Cenvat Credit availed on SAD at the time of clearance of imported goods. It is his contention that they have paid the amount of CVD availed by them, therefore, it cannot be alleged t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d with Section 11AC of the Act can be imposed on the appellant or not ? 7. I find that it is a fact on record at the time of clearance of goods the appellant paid excess CVD thereon. If an assessee is paying excess duty, and could not pay the duty due to the failure in their system cannot attribute that assesee was having malafide intentions not to pay duty. In that circumstances, the content o....