https://www.taxtmi.com/caselaws?id=762354 The Tribunal set aside the Order-in-Appeal and remitted the matter back to the Original Authority, instructing them to await the Supreme Court's decision on the pending case concerning the liability to pay Education Cess and Secondary Higher Education Cess. The Tribunal determined that no penalty or interest should be imposed since the appellant had already paid the disputed cess along with interest, and there was no mens rea involved. This decision was pronounced in open court, effectively suspending further action until the Supreme Court's ruling provides clarity on the issue. en-us Wed, 27 Nov 2024 00:00:00 +0530 Fri, 29 Nov 2024 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762354 The Tribunal set aside the Order-in-Appeal and remitted the matter back to the Original Authority, instructing them to await the Supreme Court's decision on the pending case concerning the liability to pay Education Cess and Secondary Higher Education Cess. The Tribunal determined that no penalty or interest should be imposed since the appellant had already paid the disputed cess along with interest, and there was no mens rea involved. This decision was pronounced in open court, effectively suspending further action until the Supreme Court's ruling provides clarity on the issue. Case-Laws Central Excise Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762354