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2016 (10) TMI 301 - CESTAT CHANDIGARHRecovery of amount taken as credit of Education Cess and Secondary and Higher Secondary Education Cess - self credit taken on the basis of Exemption Notification No. 56/2002-CE, dt. 14.11.2002 - claim for exemption in respect of education cess and S&H cess rejected and order for recovery passed by Assistant Commissioner, which was paid by the appellant within five days of the order - subsequent SCN issued for demand of the same - is the subsequent SCN issued for demand of Education Cess and S&H Cess tenable? - Held that: - recovery of the same amount along with interest would amount to double jeopardy. The same amount which had been already been paid by the appellant in pursuance of Assistant Commissioner's order, cannot be demanded again by initiating fresh proceedings - appeal allowed - decided in favor of appellant.
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