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TMI Blog2018 (10) TMI 1535X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Mrs. Kavitha Podwal, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 22.2.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture and clearance of the excisable goods viz., Excavator ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Customs Education Cess and Customs Secondary & Higher Education Cess on inputs like raw material and capital goods which is ineligible as per Rule 3(1)(vi) and (via) of CENVAT credit Rules, 2004 read with Notification No.13/2012 Customs and No.14/2012 Customs, both dated 17.3.2012. The total credit availed by the appellant on Customs Education Cess and Customs Secondary & Higher Education Cess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erused the records. 3. Heard Shri Rajesh. R, Company Representative on behalf of the appellant-company and Mrs. Kavitha Podwal, AR for the Revenue. 4. Learned Company Representative for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the facts and the law. He further submitted that the appellant had inadvertently availed CENVAT credit on Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Company of India Ltd. vs. CCE: 2010 (256) ELT 595 (Tri.-Kol.) (v) CCE vs. KPTCL: 2010 (250) ELT 572 (Tri.-Bang.) (vi) Punj Lloyd Ltd. vs. CCE: 2015 (40) STR 1028 (Tri.-Del.) 5. On the other hand, the learned AR for the Revenue reiterated the findings in the impugned order. 6. After considering the submission of both the parties and perusal of the material on record, I find that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion of facts, etc., if the assessee pays the tax along with interest either within 30 days from the date of issuance of show-cause notice or before the issue of show-cause notice, then in such cases, proceedings shall be deemed to be concluded. Further, in view of the decisions relied upon by the appellant cited supra as well as the Board Circular cited supra, I am of the view that the penalty i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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