2019 (4) TMI 1075

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.... quoted their centralized registration code No.AAACW1578LEM080, obtained by them for production of coal, instead of the assessee code No.AAACW1578LEM082, obtained for payment of Clean Energy Cess. They have requested Commissioner vide their letter 07.11.2015, to rectify the mistake. The Department issued a SCN dated 4.10.2016 alleging that Clean Energy Cess of Rs. 15,76,90,502 be treated as not paid and be recovered from them as the goods cleared on the strength of wrong payment be treated as not duty paid and proposing to impose penalty. The Show Cause Notice was adjudicated by Commissioner of Central Excise, Nagpur, vide order No.31/CE/NGP II/2016/C dated 30.12.2016, confirming the duty demanded, imposing equal penalty under Section 11AC ....

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....e penalty is also impossible. 5. We find that in the instant case the Appellants have paid clean energy cess while paying the cess they have mentioned the assessee code applicable to Central Excise Registration instead of the assessee code applicable to clean energy cess. We find that in the case laws cited by them i.e. M/s. Kirloskar Pneumatic Company Limited 2014 (310) ELT 282 (BOM.) and Auto Pumps Private Limited 2017 (353) ELT 7(GUJ.), the Hon'ble Courts have delivered the Judgements in exercise of the Writ jurisdiction. We find that vide Office Memorandum No.Coord. II/6-9/EASeR/07/153 dated 12.01.2010, the Principal Chief Controller of Accounts, CBEC, have stated that maintenance of assessee code and return is not managed in their o....