https://www.taxtmi.com/caselaws?id=336068 The Tribunal allowed the appeal filed by the manufacturers accused of contravening Central Excise Rules by not paying education cess and higher education cess using the Cenvat credit account. The Tribunal found that the appellants rectified the omission promptly upon notification, emphasizing the unintentional nature of the mistake. Considering the nominal amount defaulted and absence of intent to evade duty payment, the Tribunal ruled in favor of the appellants, setting aside the impugned order and highlighting the importance of assessing specific circumstances and intent in such cases. en-us Fri, 14 Oct 2016 00:00:00 +0530 Thu, 15 Dec 2016 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336068 The Tribunal allowed the appeal filed by the manufacturers accused of contravening Central Excise Rules by not paying education cess and higher education cess using the Cenvat credit account. The Tribunal found that the appellants rectified the omission promptly upon notification, emphasizing the unintentional nature of the mistake. Considering the nominal amount defaulted and absence of intent to evade duty payment, the Tribunal ruled in favor of the appellants, setting aside the impugned order and highlighting the importance of assessing specific circumstances and intent in such cases. Case-Laws Central Excise Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336068