TMI Blog2012 (10) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.00. On detection of the error, the same was rectified by the Appellant suo motu by taking credit of the said amount - show cause notice was issued on 20-12-2007, which is beyond the normal period provided under Section 11A of the Central Excise Act, 1944 and suppression of facts etc. was not alleged against the Appellant - demand raised is hit by limitation of time - E/211/2010 - A-345/KOL/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the period from July, 2004 to April, 2005. The Education Cess was payable @ 2% of Central Excise duty, whereas due to system error in the computer, the same was paid @ 4% resulting in excess payment of Rs. 70,046.00. On detection of the error, the same was rectified by the Appellant suo motu by taking credit of the said amount, vide Entry No. 346 dated 24-5-2005. On an audit objection raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is that the question of limitation of time was raised before the Commissioner (Appeals). However, the Commissioner (Appeals) did not consider the question on the ground that this case was not taken up before the lower Adjudicating Authority. The contention is that since the question of time-bar is a question of law, therefore it can be taken up at any stage. The contention that the demand is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Cess paid vide invoices issued during July, 2004 to April, 2005 due to system error in computer was taken as credit in CENVAT account on 24-5-2005 which was also reflected in the ER-1 returns of May, 2005. This issue was though initially not disputed, recovery proceeding was initiated by the Revenue and the lower authority in his order disallowed the credit on the two points . 7. There is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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