Payment of excise duty under wrong head
Sudhir Lohar
(Querist) 19 May 2015
This query is : Resolved
Respected Sir,
We have inadvertently paid excise duty under wrong accounting head (paid under other receipts)for the month of Apr'15.Will it amount to non payment of duty till it is corrected at P&AO.Range Supdt is of the view that it amounts to non payment of duty.
Kindly guide in the matter.
Thanks in advanvce
malipeddi jaggarao
(Expert) 20 May 2015
Since it is a practical problem, better sort it out with the Department of Central Excise.
Sudhir Lohar
(Querist) 22 May 2015
Dear Sir,
I have come across a Trade notice no 3/2014 ST dtd 10.7.14 with regards to wrong accounting code and or wrong stc code/C.ex Reg no vide S T Circular No 58/7/2003 (f.No 157/2/2003 Cx.A)dated 20/5/03.
According to which the assesse should not be asked to pay the amount and the same should be sorted out with PAO.
Now the jurisdictional range supdt has issued a notice to pay the duty for Apr'15 as the amount paid by us is in wrong code.
Whether their contention is right?
T. Kalaiselvan, Advocate
(Expert) 24 May 2015
If you are in possession of the contents of the notice referred in your subsequent post, you may give a reply to the notice received suitably and enclose the copy of the said trade notice dated 10.07.2014 may be enclosed for their reference, if the authorities still insist on payment of the dues, you may pay it under objection and file an application for recovery on the basis of said rule.
