2016 (1) TMI 294

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..... stigation, was paid by the appellant themselves and are matter of dispute with reference the duty demand confirmed. In the case in hand, we find that the impugned order is passed in adjudication proceedings in pursuance to the show cause notice issued for the demand of Central Excise duty, hence the duty amount deposited by the appellants needs to be considered as in compliance of the provisions o .....

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..... s Basic Excise duty, ₹ 16329/- for education cess and ₹ 8157/- for secondary and higher education cess in RG Part -II vide entry no. 8 dated 1/10/2014 and making remark therein that this debit is made in furtherance issuance of the show cause notice no. V/Adj(SCN) 15-260, RGD/13-14/3047 dated 12/03/2014. 2. Learned counsel would submit that this should be considered as substantive c .....

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..... categorically held that the amount deposited by the appellant was not reversed during the course of investigation, was paid by the appellant themselves and are matter of dispute with reference the duty demand confirmed. In the case in hand, we find that the impugned order is passed in adjudication proceedings in pursuance to the show cause notice issued for the demand of Central Excise duty, henc .....

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