https://www.taxtmi.com/caselaws?id=128219 The court upheld the demand for duty in a case where appellants mistakenly deposited under Education Cess instead of Basic Excise duty. The appellants' request for rectification was acknowledged, but they were found ineligible for Education Cess under Basic Excise/Cenvat duty. The court noted the error in depositing under Education Cess and found interest payment unjustified, as the appellants did not benefit from the mistake. The penalty under Section 11AC of the Act was deemed unwarranted due to proper recording of the amount. Consequently, the demand for duty was upheld, while the demands for interest and penalty were set aside, leading to the disposal of the appeal. en-us Wed, 08 Jul 2009 00:00:00 +0530 Sat, 30 Mar 2013 11:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128219 The court upheld the demand for duty in a case where appellants mistakenly deposited under Education Cess instead of Basic Excise duty. The appellants' request for rectification was acknowledged, but they were found ineligible for Education Cess under Basic Excise/Cenvat duty. The court noted the error in depositing under Education Cess and found interest payment unjustified, as the appellants did not benefit from the mistake. The penalty under Section 11AC of the Act was deemed unwarranted due to proper recording of the amount. Consequently, the demand for duty was upheld, while the demands for interest and penalty were set aside, leading to the disposal of the appeal. Case-Laws Central Excise Wed, 08 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128219