2018 (2) TMI 484

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....dran This appeal is directed against order-in-appeal No.VAD-EXCUS-001-APP-143/2016-17 dated 06.06.2017. 2. Heard both the sides and perused the records. 3. This matter was listed on 09.10.2017 and after hearing submission made by both the sides, the bench pronounced an order recording appeal allowed on limitation and reasons to follow. Subsequently, when the matter was taken up for dictat....

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....he short payment of the tax to the tune of Rs. 44 lakhs which was made good immediately. The appellant did not discharge the interest liability. Show Cause Notice dated 23.07.2014 was issued for the demand of interest and for also appropriating the amounts deposited. The Adjudicating Authority after following due process of law confirmed the demand of short paid amount of Rs. 44 Lakhs and also dem....

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.... in December 2011. I find that Adjudicating Authority as well as the First Appellate Authority has recorded that there was no malafide intention on the part of the appellant for short payment of duty hence, they have not imposed any penalties. I find that the Counsel for the appellant was correct in stating that when there is finding that there is no malafide intention, interest liability cannot b....