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Astec LifeSciences Ltd. Versus Commissioner of Central Excise, Raigad

2015 (9) TMI 1203 - CESTAT MUMBAI

Applicable basic excise duty rate - Applicability of education cess and secondary and higher education cess third time - Held that:- There is no dispute that the appellant has applied the incorrect rate of duty. However, it is the submission that they have been indicating the rate of duty applied by them in the monthly returns and the department never pointed out that the duty rate has gone up and so they are required to pay higher rate of duty and as soon as this was pointed out, they immediate .....

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ition, the third time demand relating to education cess and secondary and higher education cess no more survives and the demand on this count is, therefore, set aside. Since the demand has been set aside, no penalty is imposable on this count. - Decided in favour of assessee. - APPEAL No. E/1277/12-Mum - Dated:- 17-7-2015 - Mr. P.K. Jain, Member (Technical), J. For the Petitioner : Shri S. Drivedi, Advocate For the Respondent : Shri N.N. Prabhudesai, Superintendent (AR) ORDER Brief facts of the .....

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7.5% and they were paying duty on that basis. Later on, the duty rate got increased but the same did not come their notice and they continued to pay the duty on the basis of old rate. He further submitted that they are not disputing that this was a mistake on their part. However, the duty rate on which they were clearing the goods was very much indicated in their monthly return and the department never pointed out that the duty rate has changed and they should pay the correct rate of duty. He fu .....

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02) LCX 0012. He submitted that in view of the Larger Bench decision, the issue is no more existing. 3. Learned AR reiterated the findings of the Commissioner (Appeals) in the impugned order and also submitted that the issue to be decided by the Tribunal is whether the education cess and secondary and higher education cess can be paid from the basic excise duty. He further submitted that in the very fact that the appellant has applied the incorrect rate of duty, penalty under Section 11AC is app .....

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