2025 (6) TMI 760

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....hat they are not eligible to do so, a Show Cause Notice was issued proposing to recover the Education Cess and the SHE Cess. The Show Cause Notice issued for the period October 2013 to September 2014, also proposed to disallow the Cenvat Credit utilized for payment of these Cesses. Noting that even on an earlier occasion on the same issue, a Show Cause Notice was issued for the period September 2013 to February 2014, the Appellants in the course of their defence, had submitted before the Adjudicating authority that the demands are over-lapping and hence the demand is required to be dropped on this ground itself. However, the Adjudicating authority has confirmed the demands. Therefore, the Appellants are before the Tribunal. 2. The Ld.Adv....

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....of not exhausting their correct Cenvat Credit availability on BED, resulting in excess and irregular self-credit under the Scheme, is justified and not hit by doctrine of double jeopardy or res-judicata. However, I find that both are mutually exclusive particularly so far the amount of demand is Rs.29,33,057.00. ......" 3. The Ld.Advocate submits that even after noting that the present demand is hit by the doctrine of double jeopardy and res judicata, the Adjudicating authority has still have gone ahead and confirmed the demand on the ground that the issue is yet to reach finality as the matter is still pending before the Tribunal. 4. The Ld.Counsel submits that this issue was decided by Kolkata Bench vide Final Order No.76495/2024 da....

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....confirmed demand in the present proceedings Rs.29,33,057/- in respect of demand of Education Cess and SHE Cess and Rs.29,33,057/- in respect of disallowance of Cenvat Credit towards payment of Education Cess and SHE Cess, the period involved is covered by the earlier Show Cause Notice. That Show Cause Notice proceedings in the due course had reached the Tribunal and this Tribunal vide Final Order No.76495/2024 dated 11.07.2024 has allowed the Appellant's Appeal. Therefore, we set aside the demand to this extent on merits. 10. Coming to the issue of Rs.58,733/- utilized by the Appellant in October 2013 towards reversal in terms of Rule 6(3) of Cenvat Credit Rules, 2004 and payment of duty of Rs.24,273/- in terms of Rule 16 of Central Exci....