BHANSALI ENGG. POLYMERS LTD. Vs. CCE

JUDGEMENT

(1.) THIS is an appeal against the order of the Commissioner No. 46/2007/CE/JP -II dated 18.12.2007.

(2.) HEARD both sides.

(3.) LD . Advocate for the appellant submits that it is a case of clerical mistake. Nobody would like to intentionally make a short payment of Rs. 34,498/- attracting consequences as held by the Commissioner. The show cause notice also did not attribute mens rea on the part of the appellant. He submits that inasmuch as the appellant themselves detected the error and made the payment of short paid amount along with interest, show cause notice itself should not have been issued to them in terms of Section 11A(2B) of the Central Excise Act. He also submits that as the Commissioner has held the payment by the Cenvat credit as discharge of liability towards the duty, the question of demanding interest does not arise. Further, no ingredients of Rule 25 of Central Excise Rules, 2002 is present to impose a penalty of Rs. 50,000/-.