TMI Blog2017 (8) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... lant 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. - E/1684/2009-EX [DB] - A/70729/2017-EX[DB] - Dated:- 26-7-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Alok Arora for Appellant Shri Sandeep Kumar Singh (Deputy Commissioner) AR for Respondent ORDER Per : Anil G. Shakkarwar Present appeal is directed against Order-in-Original No. 07/Commr./MRT-I/2009 dated 17.03.2009 passed by Commissioner, Customs Central Excise Meerut-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l No. 02/2008 dated 23.01.2008 wherein the demand was confirmed and the penalty of ₹ 5000/- was imposed. Aggrieved by the said order the appellant preferred appeal before this Tribunal which was assigned Appeal No. E/511/2008. The said appeal filed before this Tribunal was disposed of through Final Order No. 200/2008 EX dated 17 April, 2008 wherein it was observed that the appellant had produced data showing that they had already paid ₹ 7000/- in excess in respect of Education Cess upto July, 2006. However, the said contention was not raised before the Original Authority, therefore, the matter was remanded to the Original Authority for fresh consideration. On 16.12.2008 appellant submitted their reply in the proceedings after th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treated as basis for calculation of Education Cess payable then it is an admitted fact that from April, 2006 to July, 2006 they had paid ₹ 7,478/- as Education Cess in excess of their due. He has submitted that it was held by a Coordinate Bench of this Tribunal in the case of Andhra Pradesh Paper Mills Ltd. v/s Commissioner of Central Excise Customs, Visakhapatnam-II reported at 2009 (235) ELT (474) (Tri. Bang.) that Paper Cess is not includable in the value for calculating Education Cess. 4. Learned AR has supported the impugned Order-in-Original. 5. Having considered the rival contentions and on perusal of record we find that the issue to be decided is whether the appellant had paid Education Cess of ₹ 7,478 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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