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2015 (12) TMI 861 - CESTAT KOLKATA

2015 (12) TMI 861 - CESTAT KOLKATA - 2016 (333) E.L.T. 345 (Tri. - 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 the amount of education cess was not paid by the appellant and a show cause notice was issued. The appellant properly paid the duty demanded alongwith interest. In a case o .....

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:- 11-9-2015 - Shri H.K. Thakur, Technical Member, J. For the Petitioner : None 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 under which first appellate authority has upheld the order-in-original dated 31/3/2010 passed by the adjudicating authority. 4. A letter dated 02/06/2015 was received by the Be .....

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