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M/s. Oswal Cables Pvt. Ltd. Versus Commr. of Central Excise & Customs- Silliguri

2015 (12) TMI 861 - CESTAT KOLKATA

Evasion of education cess - Malafide intention - Imposition of penalty - Held that:- Appellant paid the tax on G.I. wires by filing an appropriate bill of entry and paid the duty as assessed by the Assessing Officer. However, later it was found that .....

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properly assess the duty and onus cannot be shifted to the appellant for not calculating the correct rate of duty. Appellant promptly paid the entire amount of duty demanded alongwith interest. Under the present factual matrix, it is not a fit case f .....

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e For the Respondent : Sri S.K. Naskar, A.C. (A.R.) ORDER Per Shri H.K. THAKUR None appeared on behalf of the appellant. 2. Heard the Ld. A.R. for the Revenue. 3. This appeal has been filed against Order-in-Appeal No. 56/SLG/2013 dated-1/04/2013 unde .....

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was no malafide intention on the part of the appellant not to pay education cess. It is the case of the appellant that since short payment was intimated to them, the same was paid alongwith interest and there is no point in imposition of penalty. 5. .....

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mount of ₹ 17,516/- pertaining to education cess. It was fairly submitted by the Ld. A.R. that the entire amount of duty demanded alongwith interest was paid by the appellant befor the issue of show cause notice. Ld. A.R. also argued that it wa .....

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