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2016 (12) TMI 713 - CESTAT HYDERABADDefault in payment of duty - contravention of provisions of Sub-rule 3(A) of Rule 8 of Central Excise Rules, 2002 - the appellants cleared the goods using the Cenvat credit account during the period, which they defaulted payment of education cess and higher education cess as part of the duty - Held that: - The fact remains that a quantum of ₹ 4,260/- was defaulted by the appellant during the relevant period. It needs to be mentioned that the said amount had been reflected in the ER 1 return by the appellant. Taking into consideration, that the amount defaulted is nominal and also the fact that it was only educating cess, and secondary education cess that is to be calculated on the duty that has already been discharged, I am convinced that there is no mens rea /intention on the part of the appellant to evade payment of duty - In view thereof, on the facts as well, following the decision of the case, I hold that the demand is unsustainable - appeal allowed - decided in favor of appellant-assessee.
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