2016 (10) TMI 301

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..... ay Pal, AR ORDER The appellant having manufacturing unit in Jammu & Kashmir are availing Exemption Notification No. 56/2002-CE, dt. 14.11.2002. As per the scheme of this Notification, every month the duty payable on the goods cleared during the month is required to be paid through the Cenvat Credit Account to the extent possible and the balance amount of duty, if any payable, is paid through PLA .....

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..... y paid back the amount. 2.  However, subsequently show cause notice was issued for demand of education cess and S&H Cess. The show cause notice was adjudicated by Assistant Commissioner who dropped the proceedings. Appeal against that order of the Assistant Commissioner was filed which was allowed by the Ld. Commissioner (Appeals). Against that order, the appellant is before me. 3.  He .....

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..... f the appellant is that the amount has already been paid by them in pursuance of the orders for this period passed by the Assistant Commissioner and that in view of this, the issue of show cause notice for recovery of the same amount along with interest would amount to double jeopardy. In my view, if this claim of the appellant is correct, the impugned order would not be sustainable as the same am .....

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