9911796707
TMI Blog2023 (12) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... amended - Department was of the opinion that under Section 3, no refund/ self-credit was available as the said Cesses have not been exempted under the Notification No.56/2002. The impugned order considers the self-credit taken by the appellants as erroneous credit and confirms the demand of the same in terms of Section 11A of Central Excise Act, 1944 along with interest and penalty under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the said notification. During the period March 2012 to September 2012, the appellants have availed self-credit on the Education Cess and Secondary and Higher Education Cess; Department was of the opinion that under Section 3, no refund/ self-credit was available as the said Cesses have not been exempted under the Notification No.56/2002. The stand of the Department was upheld by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Notification. 4. Shri Rajeev Gupta, assisted by Shri Aneesh Dewan and Shri Shivam Syal, learned Authorized Representatives, for the Department reiterates the findings of the impugned order. 5. Heard both sides and perused the records of the case. We find that the impugned order considers the self-credit taken by the appellants as erroneous credit and confirms the demand of the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny wilful misstatement or suppression of facts, or contravention of any provisions of the act and the rules framed there under with an intent to evade payment of duty by the assessee or his agent. 6. In addition to the above, learned Counsel for the appellants submits that the jurisdictional Assistant Commissioner has since quantified the refund admissible to the appellants vide OIOs No. 113 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
