9911796707
TMI Blog2019 (4) TMI 1552X X X X Extracts X X X X X X X X Extracts X X X X ..... integra as on an identical issue, writ petition was filed before the Hon ble High Court of Delhi in the case of CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VERSUS UNION OF INDIA AND ANOTHER [ 2018 (2) TMI 1264 - DELHI HIGH COURT ] wherein the Hon ble High Court discarded the same contentions raised by the petitioners therein and held that though the Central Government of India had issued n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. ORDER Per: M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No. GUN-EXCUS-000-APP- 225-17-18 dated 12.03.2018. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding the wrong utilisation of CENVAT credit lying on balance in Edu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C SHEC can be utilised only for discharge of those cesses and not the basic excise duty. Show cause notice was issued for such wrong utilisation which was adjudicated and the demands raised were confirmed with interest and penalties were imposed under Rule 15 of CENVAT Credit Rules and Rule 25 of Central Excise Rules, 2002. The first appellate authority also upheld the same. 5. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside as it was an issue of interpretation of the notification. I find no substance in the submissions made by the learned counsel as the appellant herein is from a organised sector and was aware of the provisions as to the utilisation of CENVAT credit. It cannot be said that appellant was not aware of the fact that EC and SHEC cannot be utilised for discharge of basic Central Excise duty as on ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
