https://www.taxtmi.com/caselaws?id=340269 The Tribunal allowed the appellant's appeal regarding the recovery of Education Cess and Higher Education Cess on the amount paid under Rule 6(3) of the Cenvat Credit Rules. The Tribunal agreed with the appellant that the Cess should not be calculated on this amount as it was not a duty of excise. Additionally, the Tribunal upheld the validity of the Adjudicating Authority's option for the appellant to pay a reduced penalty in accordance with the relevant provisions. As a result, the appellant's appeal was successful, and the decision was rendered in open court. en-us Wed, 08 Mar 2017 00:00:00 +0530 Fri, 29 Sep 2017 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340269 The Tribunal allowed the appellant's appeal regarding the recovery of Education Cess and Higher Education Cess on the amount paid under Rule 6(3) of the Cenvat Credit Rules. The Tribunal agreed with the appellant that the Cess should not be calculated on this amount as it was not a duty of excise. Additionally, the Tribunal upheld the validity of the Adjudicating Authority's option for the appellant to pay a reduced penalty in accordance with the relevant provisions. As a result, the appellant's appeal was successful, and the decision was rendered in open court. Case-Laws Central Excise Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340269