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2016 (10) TMI 301 - CESTAT CHANDIGARH

2016 (10) TMI 301 - CESTAT CHANDIGARH - TMI - Recovery of amount taken as credit of Education Cess and Secondary and Higher Secondary Education Cess - self credit taken on the basis of Exemption Notification No. 56/2002-CE, dt. 14.11.2002 - claim for exemption in respect of education cess and S&H cess rejected and order for recovery passed by Assistant Commissioner, which was paid by the appellant within five days of the order - subsequent SCN issued for demand of the same - is the subsequent SC .....

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(Judicial) Present for the Appellant: Shri S.K. Malhotra, Consultant Present for the Respondent: Shri Satay 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 thro .....

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t of education cess/S&H Cess which had been paid through PLA. However when the Assistant Commissioner examined the appellant's return, their claim for exemption in respect of education cess and S&H cess was rejected. According to the appellant within five days of the Assistant Commissioner's order, they 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 Commi .....

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