2018 (10) TMI 157

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....of penalty amount to 50% from 100% of the duty amount awarded by order-in-original for availing ineligible credit against payment of Education Cess and Secondary & Higher Education Cess on counter veiling duty (CVD) is under challenge in this appeal as appellant sought for its total waiver by him. 2. Contention of the appellant, as reveals from the appeal memo, is that it had paid 2% Education Ce....

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.... Higher Education Cess since, being a 100% expert oriented company, the customs duty was leviable at zero rate. 3. In response to such submissions, the Learned AR for the department Mr. A.B. Kulgod fully supported the order of the Commissioner (Appeals) and reiterated the grounds of confirmation of appeal. 4. Peruse the case record, it is found that consistently from the day of filing reply to t....

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....aid Cenvat credit is inadmissible, it had reversed the Cenvat credit amount vide RG 23 Part II entry No. 29 dated 11.04.2015 but interest was not payable since assesee had sufficient balance in the Cenvat account during the material time and the ground shown in the Show Cause Notice to refuse Cenvat credit was that the assesee had not shown any statutory record to the department. I fail to underst....

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.... the circumstances, as discussed above, despite the fact that reliance has been placed on various decisions of the Hon'ble Supreme Court and Hon'ble High Court as well as Tribunal by the Appellant including the decision of the Hon'ble Supreme Court passed in Rainbow Industries Vs. CC and Continental Foundation Joint Venture cases etc, there is no necessity to rely on those decisions to give a find....