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TMI Blog2016 (12) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the duty - Held that: - The fact remains that a quantum of ₹ 4,260/- was defaulted by the appellant during the relevant period. It needs to be mentioned that the said amount had been reflected in the ER 1 return by the appellant. Taking into consideration, that the amount defaulted is nominal and also the fact that it was only educating cess, and secondary education cess that is to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Sub-rule 3(A) of Rule 8 of Central Excise Rules, 2002 for the period 10/2008 to 7/2009, on the allegation that the appellants cleared the goods using the Cenvat credit account during the period, which they defaulted payment of education cess and higher education cess as part of the duty. After due process, the original authority confirmed the demand of ₹ 10,14,595/- along with inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terated he findings in the impugned order. He submitted that the appellant having defaulted to pay the education cess and higher education cess, should not have utilised the Cenvat credit for payment of duty for the clearance made during the period of default. 5. I have heard both sides. 6. The fact remains that a quantum of ₹ 4,260/- was defaulted by the appellant during the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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