Excise Duty/Interest/Penalty Demands Not Sustainable for Mere Wrong Mention of Registration in Payment

Vidyut Corporation Vs C.C.E. & S.T.-Daman (CESTAT Ahmedabad) Introduction: The recent ruling by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad in the case of Vidyut Corporation vs. C.C.E. & S.T.-Daman addresses a crucial matter involving excise duty demands, interest, and penalties. The core issue revolves around a clerical error in mentioning the wrong registration number during the payment process. Detailed Analysis: Vidyut Corporation, having undergone a change in its registration due to unforeseen circumstances, inadvertently paid excise duty under the w...