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2018 (5) TMI 619 - AT - CustomsDemand of education cess - There is no issuance of SCN - Held that: - The provisions of Finance Act, (2) 2004 relating to levy of education cess on excisable goods provides that the provisions of Central Excise Act, 1944 and the rules made thereunder, would be applicable for any dispute arising on levy and collection of education cess - the lower authorities should have issued a show cause notice to appellant before proceeding ahead in the matter. The appeal is disposed of by way of remand to the Adjudicating Authority to reconsider the issue afresh - appeal allowed by way of remand.
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