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TMI Blog2015 (10) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... llant should deposit the same under the accounting had of Basic Excise Duty. The decision relied upon by the learned Advocate in the case of M/s Pepsico India Holding Pvt. Ltd (2010 (4) TMI 521 - CESTAT NEW DELHI) is for transfer of amount in PLA from BED to SED. Single Member Bench decision of this Tribunal relied by learned Advocate in the case of M/s Gaula Closure (India) Ltd (2008 (5) TMI 50 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the Education Cess and Secondary Higher Cess head and utilized the said amount under the head of Basic Excise Duty at the time of clearance of goods into DTA during the period July 2008 to January 2009. The Adjudicating authority confirmed the demand of duty alongwith interest and imposed penalty. Commissioner (Appeals) allowed the appeal with finding that the Appellant may file refund of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansfer of amount from Education Cess and SHE Cess to BED. He submits that the Circular dt.23.04.1993 is applicable in the case of utilization of credit balance of SED in PLA subsequent to abolition of SED. He also submits that the decision of the Tribunal in the case of M/s Pepsico India Holding Pvt. Ltd (supra) is in respect of transfer of BED and SED in PLA. 4. After considering the submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er SED to BED after indicating proper head of account. It is also clarified that one copy of the application bearing the Range Officer s endorsement permitting the transfer shall be forwarded to the Chief Accounts Officer to as to enable him to carry out necessary reconciliation/adjustments in his accounts. 6. In the present case, we agree with the findings of the Commissioner (Appeals) that to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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