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2012 (10) TMI 305 - CESTAT, KOLKATADemand of credit along with the interest and imposition of penalty – Held that:- Education Cess was payable @ 2% of Central Excise duty, whereas due to system error in the computer, the same was paid @ 4% resulting in excess payment of Rs. 70,046.00. On detection of the error, the same was rectified by the Appellant suo motu by taking credit of the said amount - show cause notice was issued on 20-12-2007, which is beyond the normal period provided under Section 11A of the Central Excise Act, 1944 and suppression of facts etc. was not alleged against the Appellant - demand raised is hit by limitation of time
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