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TMI Blog2015 (9) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be found fault with if he has taken refund/credit of the Education Cess & S.H.E. Cess. The commissioner (Appeals) has set aside the penalty for the reason that there are conflicting judicial decisions on the issue and therefore no malafide, or intention to evade duty can be attributed. - No penalty - Decided against Revenue. - Appeal No. E/54817/2014-EX(SM) - Final Order No.52192/2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional duties of excise only. The notification does not provide any exemption from payment of Education Cess or Secondary Higher Education Cess leviable under the Finance Act, 2007. A Show Cause Notice was issued alleging that the respondents have availed self credit of Education Cess (32,19,013) S.H.E. Cess for the period February 2012 to July 2012 which is inadmissible. The responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, it was brought forth from the submissions made from either side that there are divergent views as to the issue whether the E. Cess and S.H.E. Cess also would come within the scope of the duties exempted by the Notification No. 56/2002-CE (ibid). The learned DR laid much thrust on the decision of the respondents own case CCE, Jammu Vs. Jindal Drugs Ltd. 2011 (267) ELT 653 (Tri.-Del.) which held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is pending before the Supreme Court. On such circumstances the assessee cannot be found fault with if he has taken refund/credit of the Education Cess S.H.E. Cess. The commissioner (Appeals) has set aside the penalty for the reason that there are conflicting judicial decisions on the issue and therefore no malafide, or intention to evade duty can be attributed. From the above discussion I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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