https://www.taxtmi.com/caselaws?id=217363 The Tribunal set aside the Order-in-Appeal upholding the demand of credit, interest, and penalty due to excess payment of Education Cess by the Appellant. The Tribunal ruled in favor of the Appellant, citing that the demand was time-barred as the error was promptly rectified, and the show cause notice was issued after a significant delay. Despite the Commissioner (Appeals) not addressing the time-bar issue, the Tribunal considered it a question of law that could be raised at any stage. Consequently, the Tribunal allowed the Appeal on 15-11-2011. en-us Tue, 15 Nov 2011 00:00:00 +0530 Mon, 17 Sep 2012 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217363 The Tribunal set aside the Order-in-Appeal upholding the demand of credit, interest, and penalty due to excess payment of Education Cess by the Appellant. The Tribunal ruled in favor of the Appellant, citing that the demand was time-barred as the error was promptly rectified, and the show cause notice was issued after a significant delay. Despite the Commissioner (Appeals) not addressing the time-bar issue, the Tribunal considered it a question of law that could be raised at any stage. Consequently, the Tribunal allowed the Appeal on 15-11-2011. Case-Laws Central Excise Tue, 15 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217363