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TMI Blog2018 (5) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Prakash Shah, Shri Mihir Mehta, Advocates for the Respondent(s) Per : Ashok Jindal The Revenue has filed this appeal against the impugned order. 2. The facts of the case are that the respondent-assessee is located in the State of Jammu and Kashmir and availing benefit of exemption Notification No. 56/2002-CE dated 14.11.2002. As per the said Notification, the Respondent is availing Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent was entertained and the differential interest for the intervening period was adjusted without issuance of the show cause notice. The matter was adjudicated and the demand was confirmed. On appeal before Commissioner (Appeals), the order of adjudicating authority was set-aside, against the said order the Revenue is before us. 3. Heard the parties and considered the submissions. 4. On he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court has held that basic excise duty can be utilised for payment of education cess/ higher education cess. Therefore, we answer issue (I) in favour of the Respondent. Issue No. II The issue of refund of education cess/higher education cess has been dealt by the Hon'ble Apex Court in the case of SRD Nutrients Pvt. Ltd. vs. CCE, Guwahati- 2017 (355) ELT 481 (SC), wherein the Hon'ble Apex Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued for demand of interest, therefore, question of payment of interest does not arise. In that circumstances, we hold that the interest cannot be recovered from the Respondent without issuance of the show cause notice. Further, we find that the issue is of short payment of duty on the premises that as the goods had been cleared to their sister unit and they are required to pay duty as per CAS- 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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