2016 (11) TMI 915

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....lant. Shri M.R. Sharma, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order demanding duty on account of availment of suo motu Cenvat credit in their Cenvat credit account. 2. The facts of the case are that the appellant is working in the State of Jammu & Kashmir and availing the benefit of Notification No. 56/2002. The appellant availed Cenvat cred....

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....same. In this set of fact, a show cause notice was issued to the appellant for reversal of Cenvat credit of Education cess and S&H Education Cess availed suo motu. Thereafter, the matter was adjudicated. The demand of duty was confirmed along with interest equivalent of penalty was also imposed. Aggrieved from the said order, the appellant is before me. 3. Heard the parties and considered ....