2021 (3) TMI 938

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...., Madurai against the appellant-assessee under O.R. No. 2/2006/DGCEI/MDU dated 07.03.2006, for short payment of Education Cess on Domestic Tariff Area Sales. In that connection, the appellant paid an amount of Rs. 5,00,000/- under protest vide challan No. 177/2005-06 dated 15.03.2006 as per the above said DGCEI's Offence Report as advance deposit of Educational Cess. (ii) Subsequently, Show Cause Notice No. 02/2007-CE dated 10.08.2007 was issued to the assessee and after due process of law, the Adjudicating Authority vide Order-in-Original No. 09/2007 dated 20.11.2007 confirmed the demand of Rs. 13,98,763/- with interest, vacated the protest recorded by the appellant while paying advance deposit of Rs. 5,00,000/- and ordered appropriation....

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....eat Exchangers Ltd. v. Commr. of C.Ex., Coimbatore [2015 (329) E.L.T. 936 (Tri. - Chennai)]; 5. Learned Authorized Representative for the Revenue while supporting the findings of the lower authorities, would also rely on the decision of the Hon'ble Supreme Court in the case of M/s. Sahakari Khand Udyog Mandal Ltd. v. Commissioner of C.Ex. & Cus. reported in 2005 (181) E.L.T. 328 (S.C.). He would also refer to the accounting procedure which is not followed by the appellant, but that the appellant had only furnished a Chartered Accountant certificate which is not a conclusive proof. 6. He also points out to the observations in the impugned order that despite copy of the Balance Sheet and P&L Account having been called for, for the period fr....