2016 (12) TMI 1683

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....(AR), for the Respondent. ORDER The fact of the case is that the appellant have defaulted monthly payment of duty for the month of June 2010 and the said unpaid duty was discharged on 28-8-2010. The show cause notice was issued for demanding the duty of Rs. 45,92,752/- for the period 5th August to 28th August 2010. The adjudicating authority dropped the demand on the ground that the duty was pai....

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....e date, which is an admitted fact. He submits that the duly payable for the month of June 2010 was declared in the ER1 return and the show cause notice was also issued on the same basis. The duty was subsequently paid. In these facts, it is not the case of non-payment of duty or short payment of duty and does fall under proviso to Section 11A of the Central Excise Act, 1944 and there is no intenti....