2019 (2) TMI 1233

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....r Shri P. K. Choudhary : When the matter is called, none appeared on behalf of the appellant despite notice. However, a letter dated 19.02.2019 has been received from the Director of the Appellant Company, where a request is being made for an adjournment. Since the present appeal lies in a narrow compass, the prayer for adjournment is declined. Accordingly, with the consent of the ld.D.R. for th....

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....ut there was a short fall in payment of Higher Education Cess and Secondary Education Cess. Further, it was found that there was neither any credit balance of Higher Education Cess and Secondary Education Cess in their Cenvat Account nor in their PLA Account on 31.07.2010 and thereby, they defaulted in payment of Rs. 30,280/- & Rs. 15,122/-. The defaulted amount was paid on 04.10.2010 and the inte....

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....y the Department has been struck down by the various High Courts as ultra vires. In this connection, he referred to some of the decisions, (i) 2014 (310) ELT 833 (Gujarat) (Indsur global Ltd. V. Union of India), (ii) 2015 (326) ELT 256 (Punjab & Haryana), (iii) (Sandley Industries v. union of India), 2015 (323) ELT 489, (iv) (Mad)-2015-VIL-208-MAD-CE (Malladi Drugs & Pharmaceuticals Ltd. v. union ....

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....n'ble Supreme Court has admitted the SLP and had stayed the operation of all such decisions of the High Courts. Accordingly, he submitted that the issue may be kept pending until outcome of the decision of the Hon'ble Supreme Court. 7. Heard the ld.D.R. for the Revenue and perused the appeal records. 8. I have carefully perused the decisions of the various High Courts cited by the Ld. Advocate. ....