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2017 (8) TMI 516 - CESTAT ALLAHABADEducation cess - excess and short payments - levy of Education Cess on Paper Cess - Rule 8 (3A) of Central Excise Rules, 2002 - whether the appellant had paid Education Cess of ₹ 7,478/- in excess of their due from April, 2006 to July, 2006 and whether that will establish that for the month of July, 2006 they had not short paid Education Cess by ₹ 5000/-? - Held that: - Education Cess is not levied on Paper Cess - from April, 2006 to July, 2006 exchequer had ₹ 7,478/- paid by the appellant towards Education Cess in excess of their due. Therefore, for the month of July. 2006 it doesn’t establish that the appellant had short paid Education Cess to the tune of ₹ 5000/-. Once it is clear that there was no short payment of Education Cess the question of invocation of provisions of Rule 8 (3A) of Central Excise Rules, 2002 does not arise - appeal allowed - decided in favor of appellant.
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