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2015 (9) TMI 874 - CESTAT NEW DELHI

2015 (9) TMI 874 - CESTAT NEW DELHI - TMI - 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 Supreme Court. On such circumstances the assessee cannot be found fault with if he has taken refund/credit of the Education Cess & S.H.E. Cess. The commissioner (Appeals) has set aside the penalty for the reaso .....

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aside the penalty imposed under Rule 25(1) (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 benefit of area based exemption under Notification No. 56/2002-CE dated 14.11.2002 and also self credit facility under the said notification. According to the Revenue this notification exempts from duty of excis .....

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; 11,21,803/- as S.H.E. Cess for the period 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 authority confirmed the demand and also ordered appropriation of the debited under protest. A penalty of 48,00,000/- was imposed under Rules 25(1)(a) & (d) of Central Excise Rules, 2002. 3. Aggrieved, the .....

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