2016 (10) TMI 301

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....ent for the Respondent:  Shri Satay Pal, AR ORDER The appellant having manufacturing unit in Jammu & Kashmir are availing Exemption Notification No. 56/2002-CE, dt. 14.11.2002. As per the scheme of this Notification, every month the duty payable on the goods cleared during the month is required to be paid through the Cenvat Credit Account to the extent possible and the balance amount of....

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....he Assistant Commissioner's order, they paid back the amount. 2.  However, subsequently show cause notice was issued for demand of education cess and S&H Cess. The show cause notice was adjudicated by Assistant Commissioner who dropped the proceedings. Appeal against that order of the Assistant Commissioner was filed which was allowed by the Ld. Commissioner (Appeals). Against that ord....

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.... from both the sides and perused the records. Plea of the appellant is that the amount has already been paid by them in pursuance of the orders for this period passed by the Assistant Commissioner and that in view of this, the issue of show cause notice for recovery of the same amount along with interest would amount to double jeopardy. In my view, if this claim of the appellant is correct, the im....