2015 (10) TMI 1122

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....Advocate For The Respondent: Shri T.K. Sikdar, Authorised Representative Per: P.K. Das 1. The relevant facts of the case, in brief, are that the Appellant, a 100% EOU, engaged in the manufacture of S.O. Dyes and Dye Intermediates. The Appellant deposited Rs. 12,21,639.00 under the Education Cess and Secondary & Higher Cess head and utilized the said amount under the head of Basic Excise D....

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....ibunal in the case of M/s Gaula Closure (India) Pvt. Ltd Vs. Commissioner of Central Excise, Daman - 2008 (228) ELT 39 (Tri-Ahmd). 3. On the other hand, the learned Authorised Representative for the Revenue submits that there is no provision or Board Circular in respect of transfer of amount from Education Cess and SHE Cess to BED. He submits that the Circular dt.23.04.1993 is applicable in the....

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....ring to transfer the unutilised credit balance of SED to the head of account of BED in his PLA may make an application in quintuplicate indicating the details to Range Superintendent, who after necessary checks and verifications will permit the transfer of the credit balance under SED to BED after indicating proper head of account. It is also clarified that one copy of the application bearing the ....