2009 (7) TMI 1055

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....r the Respondent. ORDER The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of Thermit Portion and Thermit Welding Equipments. They deposited the amount of Rs. 2,00,000.00 under Accounts code of Education Cess on 20th August, 2005 and took credit in their PLA head under Basic Excise duty instead of Education Cess. A show cause notice dated 7-3-200....

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....ntion of the Bench to several correspondence made with the department. He relied upon the decision of the Tribunal in the case of Sanathan Texturisers v. CCE, Vapi, reported in 2007 (209) E.L.T. 445 (Tri.-Ahmd.) = 2007-TIOL-137-CESTAT-AHM. He also submits that they have already deposited the entire amount of duty and penalty as pre-deposit. His alternative prayer is that, if the demand is upheld, ....

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....h should be treated as Basic Excise/Cenvat duty. In this context, the appellants made several correspondence with the Chief Accounts Officers of Central Excise Department for rectification of mistake. In any event, there is no dispute that the appellants are not eligible to avail the Education Cess under Head of Basic Excise/Cenvat duty. Therefore, availment of amount of Rs. 2,00,000.00 under Basi....