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TMI Blog2021 (3) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... I, Madurai against the appellant-assessee under O.R. No. 2/2006/DGCEI/MDU dated 07.03.2006, for short payment of Education Cess on Domestic Tariff Area Sales. In that connection, the appellant paid an amount of Rs. 5,00,000/- under protest vide challan No. 177/2005-06 dated 15.03.2006 as per the above said DGCEI's Offence Report as advance deposit of Educational Cess. (ii) Subsequently, Show Cause Notice No. 02/2007-CE dated 10.08.2007 was issued to the assessee and after due process of law, the Adjudicating Authority vide Order-in-Original No. 09/2007 dated 20.11.2007 confirmed the demand of Rs. 13,98,763/- with interest, vacated the protest recorded by the appellant while paying advance deposit of Rs. 5,00,000/- and ordered appropriatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heat Exchangers Ltd. v. Commr. of C.Ex., Coimbatore [2015 (329) E.L.T. 936 (Tri. - Chennai)]; 5. Learned Authorized Representative for the Revenue while supporting the findings of the lower authorities, would also rely on the decision of the Hon'ble Supreme Court in the case of M/s. Sahakari Khand Udyog Mandal Ltd. v. Commissioner of C.Ex. & Cus. reported in 2005 (181) E.L.T. 328 (S.C.). He would also refer to the accounting procedure which is not followed by the appellant, but that the appellant had only furnished a Chartered Accountant certificate which is not a conclusive proof. 6. He also points out to the observations in the impugned order that despite copy of the Balance Sheet and P&L Account having been called for, for the period f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther hand, fails to furnish the necessary documents requested by the authorities who are empowered to look into all aspects before passing an order. This is because the lower authorities have to be primarily satisfied, who thereupon would record a positive finding after considering such necessary documents. This factual verification has to be done and only thereafter can we apply judicial precedents. 10. For the above reasons, I am of the considered view that the matter has to be set aside and remanded back to the file of the Original Authority, before whom the appellant shall furnish all necessary documents that may be required by the said authority, who thereafter shall pass a speaking order after considering all such documents and the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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