AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2019 (11) TMI 376
X X X X Extracts X X X X
X X X X Extracts X X X X
....MR. P. ANJANI KUMAR MEMBER (TECHNICAL) Ms Siri Reddy Adv for the Assessee. Mr V.R. Pavan Kumar, A.R. for the Respondent. ORDER PER: SULEKHA BEEVI C.S. Lokesh Machines Ltd Brief facts are that the appellants are manufacturers of general purpose machines and are registered with the central excise department. They were availing the facility of CENVAT Credit of duty paid on inputs and i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aw, the original authority confirmed the demand, interest and imposed penalties. 2. Hence this appeal. 3. The learned counsel Ms Siri Reddy appeared and argued on behalf of the appellant. She submitted that the appellant had paid excess duty during the disputed period. She furnished a calculation as shown below. CETSH No. Description of goods Excise duty 10% Edu. Cess 2% SHE 1....
X X X X Extracts X X X X
X X X X Extracts X X X X
....towards education cess and higher education cess to an amount of Rs. 21,465/- and Rs. 3852/- respectively. On coming to know about the short payment of cess and higher education cess, as well as excess payment of excise duty, the appellant intimated the department vide letter dated 2nd June 2011 to adjust the excess excise duty towards short payment of cess. The department did not heed to the requ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e is default as per Rule 8 (3A) of the Central Excise Rules 2002. The department has rightly issued the show-cause notice as well as confirmed the demand. The request for adjustment of excess excise duty towards education cesscannot be granted since there is no provision for such adjustment. 5. Heard both sides. 6. On perusing the calculation sheet, provided by the learned counsel for the ap....