https://www.taxtmi.com/caselaws?id=264206 The Appellate Tribunal dismissed the Revenue's appeal and upheld the decision to set aside the penalty imposed on the Respondents for availing self-credit of Education Cess and S.H.E. Cess under Notification No. 56/2002-CE. The Tribunal agreed with the Commissioner (Appeals)'s reasoning, considering the conflicting interpretations of the notification and lack of malicious intent to evade duty. The unresolved issues regarding the exemption notification justified the Respondents' actions, resulting in the dismissal of the Revenue's appeal. en-us Tue, 14 Jul 2015 00:00:00 +0530 Sat, 26 Sep 2015 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264206 The Appellate Tribunal dismissed the Revenue's appeal and upheld the decision to set aside the penalty imposed on the Respondents for availing self-credit of Education Cess and S.H.E. Cess under Notification No. 56/2002-CE. The Tribunal agreed with the Commissioner (Appeals)'s reasoning, considering the conflicting interpretations of the notification and lack of malicious intent to evade duty. The unresolved issues regarding the exemption notification justified the Respondents' actions, resulting in the dismissal of the Revenue's appeal. Case-Laws Central Excise Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264206