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C.C.E. & S.T. -Jammu & Kashmir Versus Jindal Drugs Ltd.

2015 (9) TMI 874 - CESTAT NEW DELHI

Levy of penalty - Benefit of area based exemption under Notification No. 56/2002-CE dated 14.11.2002 - payment of Education Cess or Secondary & Higher Education Cess - Held that:- Issue of interpretation of the Notification is pending before the Supr .....

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ons on the issue and therefore no malafide, or intention to evade duty can be attributed. - No penalty - Decided against Revenue. - Appeal No. E/54817/2014-EX(SM) - Final Order No.52192/2015 - Dated:- 14-7-2015 - Ms. Sulekha Beevi C.S., Member (Judic .....

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a) and (d) of Central Excise Rules, 2002. 2. The Respondents are engaged in the manufacture of Cocoa Powder & Cocoa Butter from Cocoa Beans, falling under heading No. 1804, 1805 of the First Schedule to the CETA, 1985. They are availing the benef .....

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he notification does not provide any exemption from payment of Education Cess or Secondary & Higher Education Cess leviable under the Finance Act, 2007. A Show Cause Notice was issued alleging that the respondents have availed self credit of Educ .....

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April 2012 to July 2012 has been debited as per Order-in-Original No. 677 to 681 dated 21.05.2013 under protest and that the remaining amount of E.Cess & S.H.E.Cess has not been debited as no refunds order have been received. The adjudicating aut .....

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oner (Appeals) who confirmed the demand and set aside the penalty. The Revenue is in appeal challenging the order of setting aside the penalty. 4. At the time of hearing, it was brought forth from the submissions made from either side that there are .....

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mmu Vs. Jindal Drugs Ltd. 2011 (267) ELT 653 (Tri.-Del.) which held that refund is not admissible in respect of E. Cess & S.H.E. Cess under the notification. 5. The leaned Counsel appearing for the respondents referred to the judgments in Bharat .....

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(215) E.L.T. 55 (Tri.- Delhi). It is also submitted that the respondents have preferred appeal before the Hon ble Apex Court against the decision rendered in CCE Jammu Vs. Jindal Drugs Ltd. (supra). So also SLP filed by Revenue challenging the decis .....

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