https://www.taxtmi.com/caselaws?id=388127 The Tribunal ruled in favor of the appellant, finding that the overpayment of duty was due to a calculation error regarding education cess. It held that such inadvertent errors do not constitute a deliberate default under Rule 8 (3A) of the Central Excise Rules 2002. Consequently, the demand for duty, interest, and penalties was deemed unsustainable, and the appeal was allowed with consequential reliefs granted. The decision emphasized adjusting the excess duty paid towards the short-paid cess amounts. en-us Wed, 23 Oct 2019 00:00:00 +0530 Fri, 08 Nov 2019 09:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388127 The Tribunal ruled in favor of the appellant, finding that the overpayment of duty was due to a calculation error regarding education cess. It held that such inadvertent errors do not constitute a deliberate default under Rule 8 (3A) of the Central Excise Rules 2002. Consequently, the demand for duty, interest, and penalties was deemed unsustainable, and the appeal was allowed with consequential reliefs granted. The decision emphasized adjusting the excess duty paid towards the short-paid cess amounts. Case-Laws Central Excise Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388127