2015 (12) TMI 861

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..... found that the amount of education cess was not paid by the appellant and a show cause notice was issued. The appellant properly paid the duty demanded alongwith interest. In a case of assessment over a bill of entry, it is the duty of the Assessing Officer to properly assess the duty and onus cannot be shifted to the appellant for not calculating the correct rate of duty. Appellant promptly paid .....

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..... as received by the Bench, written by the appellant. It has been argued by the appellant that there was no malafide intention on the part of the appellant not to pay education cess. It is the case of the appellant that since short payment was intimated to them, the same was paid alongwith interest and there is no point in imposition of penalty. 5. Shri S.K. Naskar, A.C. (A.R.), appearing on beha .....

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..... by the appellant and a show cause notice was issued. The appellant properly paid the duty demanded alongwith interest. In a case of assessment over a bill of entry, it is the duty of the Assessing Officer to properly assess the duty and onus cannot be shifted to the appellant for not calculating the correct rate of duty. Appellant promptly paid the entire amount of duty demanded alongwith interes .....

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