Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 317 - AT - Central ExciseExcise Duty as well as education cess was collected but not deposited to Government - contravention of provisions of Section 11D and 11DD of Central Excise Act, 1944 - reversal of credit was done - Board Circular No.870/08/2008-CX dated 16.05.2008 - Held that:- The reversal of amount was done by the respondent Belgharia Unit from where the Bogies and Couplers were collected without payment of duty by the respondent. There is no dispute about the reversal of 8% or 10% - it is also observed that the amounts were duly debited by TEXMACO Belgharia in terms of Rule 6(3) of Cenvat Credit Rules and it was not alleged that TEXMACO Belgharia raised appeal for recovery of said amount separately from where was recovered through the bill has been paid. The Tribunal in the respondent assessee’s case M/S. TEXMACO LTD. VERSUS COMMR. OF CENTRAL EXCISE, KOLKATA-III [2016 (5) TMI 896 - CESTAT KOLKATA] by relying upon the Larger Bench decision in the case of Unison Metals Ltd. vs. Commissioner of Central Excise, Ahmedabad-1 [2006 (10) TMI 171 - CESTAT, NEW DELHI] and the CBEC Circular No.870/8/2008-CX (supra) have discussed the issue in details and allowed the assessees appeal. Education cess not at all paid to the Government - Held that:- The allegation regarding Education Cess amounting to ₹ 4,93,532/- not at all paid to Govt. has further been verified and it is observed that the same relates to some supplementary claim for which claim was once raised and disputed by Railways and those were paid by their supplier i.e. Belghoria Unit prior to April, 2005 - demand do not sustain. Appeal dismissed - decided against Revenue.
|