9911796707
TMI Blog2016 (3) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... NTY : This appeal is directed against the impugned order dated 12.01.2009 passed by CCEST, Allahabad confirming demand of education cess amounting to Rs. 45,68,650/- and imposing equal amount of penalty. 2. The brief facts of the case are that during the disputed period, the appellant was a bonded warehouse and was receiving non-duty paid petroleum products from its Barauni Refinery. By Sections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause proceedings were initiated against the appellant, which culminated into the impugned order dated 12.01.2009, confirming the demand of education cess of Rs. 45,68,650/- and imposing equal amount of penalty. Hence the present appeal before this Tribunal. 3. Shri LP Asthana, ld. advocate for the appellant submitted that the goods were produced prior to the date of levy of education cess and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.07.2004 were out of stock manufactured in the refinery prior to 09.07.2004. In the said reply, the appellant had also enclosed the relevant records to demonstrate that the goods were manufactured prior to the introduction of levy of education cess. Relevant paragraphs in the reply dated 04.06.2008 to the Show Cause Notice are extracted herein below:- "3. AND WHEREAS when the Audit party aske ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual duty and payments thereof. Further the submission of the party that the goods did not attract levy of Ed. Cess appears baseless and tantamount to mis-statement of facts with an intent to evade payment of Central Excise Duty. 5. AND WHEREAS the party chose to ignore the act that they levy and collection of the Education Cess at appropriate rate was provided for by the clause 81 read with clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istry of Petroleum is not legal and proper. In view of the above and in view of the fact that the appellant had maintained the proper records to demonstrate that the goods in question were manufactured prior to 09.07.2004, I am of the opinion that the confirmation of demand on Education Cess along with interest and imposition of penalty on the appellant is not legally sustainable. Therefore, I do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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