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TMI Blog2019 (4) TMI 1552X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Education Cess (EC) and Secondary & Higher Education Cess (SHEC) as on 01.03.2015. 4. It is seen from the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 find that the issue is no more res integra as on an identical issue, writ petition was filed before the Hon'ble High Court of Delhi in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 01.03.2015. 7. In view of the foregoing, I find no merits in the appeal filed by the appellant, same stands rejected. (Dictated and pronounced in the Op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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