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TMI Blog2019 (11) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... hort paid cess. The demand of duty, interest or penalties cannot sustain - appeal allowed - decided in favor of appellant. - Central Excise Appeal No. 26176 of 2013 - Final Order No: 30806/2019 - Dated:- 23-10-2019 - HON'BLE MR. SULEKHA BEEVI C.S. MEMBER (JUDICIAL) AND HON'BLE MR. P. ANJANI KUMAR MEMBER (TECHNICAL) Ms Siri Reddy Adv for the Assessee. Mr V.R. Pavan Kumar, A.R. for the Respondent. ORDER PER: SULEKHA BEEVI C.S. Lokesh Machines Ltd Brief facts are that the appellants are manufacturers of general purpose machines and are registered with the central excise department. They were availing the facility of CENVAT Credit of duty paid on inputs and input services as per the CENVAT Credit Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6586800 878700 38858 4050 14744 131736 17574 777 81 295 65868 8787 389 41 147 Total duty payable (A) 7523152 150463 75232 Less: PLA Paid Credit utilized for payment of duty on goods Credit utilised when input goods are removed as such Service Tax inputs 1842682 4933734 14744 800000 40000 88703 295 25000 46233 147 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed date and therefore there is default as per Rule 8 (3A) of the Central Excise Rules 2002. The department has rightly issued the show-cause notice as well as confirmed the demand. The request for adjustment of excess excise duty towards education cesscannot be granted since there is no provision for such adjustment. 5. Heard both sides. 6. On perusing the calculation sheet, provided by the learned counsel for the appellant, we find that the appellant has paid excess duty of ₹ 68,008/- during the relevant time. The short payment has happened in the case of education cess/higher education cess due to some calculation error. It can be reasonably inferred that if the appellant had realised that they have paid excess excise dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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