9911796707
TMI Blog2024 (11) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... econdary Higher Education Cess - recovery alongwith interest and penalty - HELD THAT:- The issue of liability to pay Education Cess as well as Secondary Higher Education Cess in the facts of the present case involves interpretation of statute which issue is sub-judice, before the Hon ble Apex Court. When such is the case, no mens rea could be attributed to the Taxpayer, especially since the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-Appeal No. CMB-CEX-000-APP-009/2015 dated 02.01.2015 passed by the Commissioner of Customs, Central Excise Service Tax (Appeals-I), Coimbatore. 2. Heard Shri M. Saravanan, Ld. Consultant for the appellant and Shri N. Satyanarayanan, Ld. Authorised Representative for the Revenue. 3.1 Facts are not in dispute; the appellant is admittedly a manufacturer of Overhead Traveling Cleaner Unit with r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. Vide Order-in-Original No. 13/2014(Central Excise) dated 25.08.2014, the Original Adjudicating Authority confirmed the demand as proposed along with appropriate interest under Section 11AA of the Central Excise Act, 1944 and penalty under Section 25 of the Central Excise Rules, 2002. 3.2 Aggrieved, it appears that the appellant approached first Appellate Authority who also vide impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xmann.com 16 (SC)] 5. In the later case, in the case of Unicorn Industries Vs. UOI [2019 (370) ELT 3 (SC)], the Hon ble Supreme Court did not accept its own earlier view in the case of Bajaj Auto Ltd. (supra) and thereafter, in the case of SRD Nutrients Pvt. Ltd., Guwahati [2021 (378) ELT 579 (SC)], the Hon ble Apex Court after considering the above two conflicting decisions, referred the matter t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 25 ibid. 7. In view of the above discussion, we set aside the impugned Order-in-Appeal No. CMB-CEX-000-APP-009/2015 dated 02.01.2015 and remit the matter back to the Original Authority who shall wait for the verdict of the Hon ble Apex Court in the case of SRD Nutrients Pvt. Ltd. (supra) and pass an order in the light of the direction of the Hon ble Apex Court in the case. But however, there sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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