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2017 (8) TMI 516
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....turing establishment one was related to manufacture of Kraft Paper which was called Paper Division and another was engaged in the manufacture of MS Ingots and the same was called Steel Division. During the scrutiny of ER returns for the period from July, 2006 to October, 2006 it was noticed by Revenue that during the month of July, 2006 Education Cess on MS Ingots was short paid to the extent of Rs. 5000/- by due date i.e. 05/08/2006, further period of 30 days provided by the Central Excise Rules ended on 04.09.2006 and said that short payment of Education Cess of Rs. 5000/- was paid by appellant on 13.09.2006 and interest of Rs. 70/- on the said short payment was paid on 01.10.2006 and, therefore, it appeared to Revenue that the clearances....
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....ation Cess amounting to Rs. 7000/- and produced a chart evidencing the same alongwith copies of invoices for the period from April, 2006 to July, 2006 and contended that question of short payment of Education Cess for the month of July, 2006 amounting to Rs. 5000/- did not survive. During the personal hearing on 13.01.2009 the appellant reiterated that they had paid excess Education Cess of Rs. 7,478/- by adding Paper Cess in Basic Excise Duty which was not suppose to be added and hence there was excess payment of Education Cess and there was no short payment of Education Cess to the extent of Rs. 5000/- for the month of July, 2006. The Original Authority decided the issue through impugned Order-in-Original dated 17.03.2009. The Original Au....