2016 (10) TMI 301

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..... Assistant Commissioner, which was paid by the appellant within five days of the order - subsequent SCN issued for demand of the same - is the subsequent SCN issued for demand of Education Cess and S&H Cess tenable? - Held that: - recovery of the same amount along with interest would amount to double jeopardy. The same amount which had been already been paid by the appellant in pursuance of Assista .....

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..... in terms of this Notification the refund can be through self credit in PLA by the assessee or by application to the Department. Since the duty payable through PLA is refundable, the appellant took self credit and submitted returns to the Assistant Commissioner in this regard. The appellant also availed this Exemption in respect of Education Cess and Secondary and High Secondary Education Cess (S H .....

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..... . S.K. Malhotra, learned Consultant for the appellant pleaded that since the appellant had paid the education cess and S H Cess, in question, immediately after the orders passed by the Assistant Commissioner, the same amount cannot be demanded again by issue of show cause notice, that this action of the Department amounts to double jeopardy, that the fact of demanding an amount which had already b .....

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