2024 (11) TMI 1340

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....And HON'BLE MR. VASA SESHAGIRI RAO , MEMBER ( TECHNICAL ) For the Appellant : Shri M. Saravanan , Consultant For the Respondent : Shri N. Satyanarayanan , Authorised Representative ORDER Order : - Per Mr. P. DINESHA This appeal is filed by the Taxpayer against the Order-in-Appeal No. CMB-CEX-000-APP-009/2015 dated 02.01.2015 passed by the Commissioner of Customs, Central Excise & Se....

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....xcise duty, but not Education Cess and Secondary Higher Education Cess which were levied under the Finance Act, 2004 & 2007 respectively and that the above levies are under a separate enactment where there was no specific exemption. Accordingly, the same was proposed to be recovered from the appellant. Vide Order-in-Original No. 13/2014(Central Excise) dated 25.08.2014, the Original Adjudicating A....

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....lant are in their support: - i. Hero Moto Corp Ltd. Vs. Commissioner of Customs and Central Excise, Dehradun [2019 (366 ELT 807 (SC)]. The revision petition filed by the Department was dismissed by the Hon'ble Apex Court reported in [2023 (283) ELT A33(SC)] ii. Bajaj Auto Ltd. Vs. UOI [2019 (105 Taxmann.com 16 (SC)] 5. In the later case, in the case of Unicorn Industries Vs. U....

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....ourt. When such is the case, no mens rea could be attributed to the Taxpayer, especially since the appellant is claimed to have remitted the disputed cess of Rs.88,494/- along with applicable interest thereon vide Challan No. 21 dated 27.10.2014 and hence, there is no scope to burden the appellant with penalty under Section 25 ibid. 7. In view of the above discussion, we set aside the impugned ....