2009 (7) TMI 1055

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..... ellants are engaged in the manufacture of Thermit Portion and Thermit Welding Equipments. They deposited the amount of Rs. 2,00,000.00 under Accounts code of Education Cess on 20th August, 2005 and took credit in their PLA head under Basic Excise duty instead of Education Cess. A show cause notice dated 7-3-2006 was issued proposing to demand of duty of Rs. 2,00,000.00 along with interest and impo .....

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..... decision of the Tribunal in the case of Sanathan Texturisers v. CCE, Vapi, reported in 2007 (209) E.L.T. 445 (Tri.-Ahmd.) = 2007-TIOL-137-CESTAT-AHM. He also submits that they have already deposited the entire amount of duty and penalty as pre-deposit. His alternative prayer is that, if the demand is upheld, a direction may be given to the Central Excise authorities to adjust the amount as deposi .....

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..... al correspondence with the Chief Accounts Officers of Central Excise Department for rectification of mistake. In any event, there is no dispute that the appellants are not eligible to avail the Education Cess under Head of Basic Excise/Cenvat duty. Therefore, availment of amount of Rs. 2,00,000.00 under Basic Excise/Cenvat duty is irregular. Therefore, demand of duty is justified. 5. I find that .....

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