2018 (7) TMI 703

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....t Shri Gyanendra Kumar Tripathi, AC ( A. R. ) for the Revenue ORDER Per Mrs. Archana Wadhwa : As per facts on record the appellant is engaged in the manufacture of machinery parts for sugar mills. Some of the parts attract concessional rate of duty subject to the condition that no Cenvat Credit stands availed by the assessee and the other parts attract full rate of duty subject to avai....

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....ould have been issued to them under section 11A(2B). In any case imposition of penalty on them was not warranted inasmuch as it was a clerical mistake. 2. After hearing ld.AR I note that the said availment of credit by the appellant, even where the inputs were being used in the manufacture of parts attracting concessional rate, could have been a clerical error, without any mala fide intention. ....

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....paid on the same as there was financial crunch in the assessee's factory. The said non-payment was detected by the audit team. 4. The appellants accepted their liability to pay Service Tax and in fact out of the total amount of Rs. 8,53,753.00(Rupees Eight Lakh Fifty Three Thousand Seven Hundred and Fifty Three only), they deposited Rs. 5,77,258/-(Rupees Five Lakhs Seventy Seven Thousand Two Hu....

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....their factory was visited by the officers before the date for filing return expired. As such the factum of providing Services could not be reflected in the returns, which were yet to be filed. In support of his plea that payment of interest is penal in character and unless there is a mala fide on the part of the assessee, the penalty should not be imposed, he relied upon various decisions of the T....