https://www.taxtmi.com/caselaws?id=772647 CESTAT Kolkata allowed the appeal, setting aside demands for Education Cess and SHE Cess totaling Rs.29,33,057/- due to overlapping demands covered by earlier show cause notices, invoking double jeopardy and res judicata principles. The tribunal remanded matters regarding quantification errors of Rs.1.00 lakh, documentary evidence verification, and re-credit reconciliation to the Adjudicating Authority for fresh consideration. Penalty of Rs.6,13,158/- was set aside as the interpretation issue was under litigation and ultimately decided in favor of the assessee. en-us Wed, 11 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772647 CESTAT Kolkata allowed the appeal, setting aside demands for Education Cess and SHE Cess totaling Rs.29,33,057/- due to overlapping demands covered by earlier show cause notices, invoking double jeopardy and res judicata principles. The tribunal remanded matters regarding quantification errors of Rs.1.00 lakh, documentary evidence verification, and re-credit reconciliation to the Adjudicating Authority for fresh consideration. Penalty of Rs.6,13,158/- was set aside as the interpretation issue was under litigation and ultimately decided in favor of the assessee. Case-Laws Central Excise Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772647