2016 (3) TMI 129

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....Gupta, DR ORDER PER MR. S.K. MOHANTY : This appeal is directed against the impugned order dated 12.01.2009 passed by CCEST, Allahabad confirming demand of education cess amounting to Rs. 45,68,650/- and imposing equal amount of penalty. 2. The brief facts of the case are that during the disputed period, the appellant was a bonded warehouse and was receiving non-duty paid petroleum prod....

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.... basis of the said audit objection, the show cause proceedings were initiated against the appellant, which culminated into the impugned order dated 12.01.2009, confirming the demand of education cess of Rs. 45,68,650/- and imposing equal amount of penalty. Hence the present appeal before this Tribunal. 3. Shri LP Asthana, ld. advocate for the appellant submitted that the goods were produced pri....

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.... goods cleared during the period from 09.07.2004 to 31.07.2004 were out of stock manufactured in the refinery prior to 09.07.2004. In the said reply, the appellant had also enclosed the relevant records to demonstrate that the goods were manufactured prior to the introduction of levy of education cess. Relevant paragraphs in the reply dated 04.06.2008 to the Show Cause Notice are extracted herein ....

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....ting clearances of petroleum products without determining the actual duty and payments thereof. Further the submission of the party that the goods did not attract levy of Ed. Cess appears baseless and tantamount to mis-statement of facts with an intent to evade payment of Central Excise Duty. 5. AND WHEREAS the party chose to ignore the act that they levy and collection of the Education C....