TMI Blog2012 (11) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2008 to April, 2008, declaration of law by the Tribunal was in favour of the assessee. It was only subsequently in 2009 that the earlier order of the Tribunal was overruled by Division Bench and it was held that the assessee located in the area of Jammu and Kashmir would not get the benefit of Notification No. 56/2002 in respect of Education Cess and secondary and Higher Education Cess - when th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Notification No. 56/02. In terms of the said notification, the duty is first required to be paid by a manufacturing unit, which stands automatically abated as refund in the subsequent months. The dispute in the present appeal relates as to whether the Education Cess and secondary and higher Education Cess would get covered under the said notification so as to result in automatic refund to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, is not contesting the confirmation of demand against them. The only challenge in the present appeal is for imposition of penalty of identical amount in terms of Section 11AC of the Act. Learned Advocate submits that during the relevant period i.e. January, 2008 to April, 2008, declaration of law by the Tribunal was in favour of the assessee. It was only subsequently in 2009 that the earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the discretion of the Bench. Admittedly, at the relevant time law declared was in favour of the appellants and there are no contra judgement holding to the contrary. As such, we are not inclined to impose any penalty on the appellants. The same is accordingly, set aside. Demand and interest, if any, however, is confirmed as not challenged by the appellants. 6. Stay petition as also appeal ge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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