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TMI Blog2019 (11) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... NICAL) Ms Siri Reddy Adv for the Assessee. Mr V.R. Pavan Kumar, A.R. for the Respondent. ORDER PER: SULEKHA BEEVI C.S. Lokesh Machines Ltd Brief facts are that the appellants are manufacturers of general purpose machines and are registered with the central excise department. They were availing the facility of CENVAT Credit of duty paid on inputs and input services as per the CENVAT Credit Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand, interest and imposed penalties. 2. Hence this appeal. 3. The learned counsel Ms Siri Reddy appeared and argued on behalf of the appellant. She submitted that the appellant had paid excess duty during the disputed period. She furnished a calculation as shown below. CETSH No. Description of goods Excise duty 10% Edu. Cess 2% SHE 1% 84589100 84571020 84669310 72041000 General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bout the short payment of cess and higher education cess, as well as excess payment of excise duty, the appellant intimated the department vide letter dated 2nd June 2011 to adjust the excess excise duty towards short payment of cess. The department did not heed to the request of the assessee and initiated proceedings under Rule 8 (3A) of Central Excise Rules 2002. She prayed that the demand canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l as confirmed the demand. The request for adjustment of excess excise duty towards education cesscannot be granted since there is no provision for such adjustment. 5. Heard both sides. 6. On perusing the calculation sheet, provided by the learned counsel for the appellant, we find that the appellant has paid excess duty of Rs. 68,008/- during the relevant time. The short payment has happened in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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