TaxTMI 
TaxTMI 
2026 (10) TMI 571
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....e course of audit of the appellants, certain short payments, irregular availment of cenvat credits and short payment of interest were noticed and a show-cause notice was issued. It was adjudicated as per the Order-in-Original No.47/2021 dated 30.06.2021, short payment of cesses of Rs.86,782 (Education) and Rs.43,426/- (SHE cess) was confirmed with interest and equivalent penalty and other penalties were imposed under Central Excise Act, 1944. Aggrieved by said order, an appeal was filed before the Commissioner (Appeals) and the Commissioner (Appeals) as per the impugned order dated 13.06.2022 rejected the appeal and upheld the Order-in-Original. Aggrieved by said order, present appeal is filed. 2. When the appeal came up for hearing, lea....
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....nd Secondary and Higher Education Cess paid on capital goods received in the factory of manufacture of final product in the financial year 2014-15 can be utilized for payment of the duty of excise specified in the First Schedule to the Excise Tariff Act: Provided also that the credit of Education Cess and Secondary and Higher Education Cess paid on input services received by the manufacturer of final product on or after the Ist day of March, 2015 can be utilized for payment of the duty of excise specified in the First Schedule to the Excise Tariff Act.". 3. Learned Consultant further submits that Rule 8(3A) of the Central Excise Rules, 2002, has undergone drastic changes with effect from 11.07.2014 vide Notification No. 19/2014-....
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....ltant draw our attention to large number of communications regarding the reason for non-payment of duty payable from time to time. As per letter dated 06.11.2014 for ER-1 October, 2014. It is submitted that:- This is to inform you that we have filed the ER-1 return for the month of September 2014 without payment of duty amounting to Rs. 2060814/-(Twenty Lakh Sixty thousand Eight Hundred and Fourteen only) default due to certain unavoidable fund constrains. We would like to bring to your kind notice that we are arranging to deposit the same on or before 20.11.2014 along with interest with the intimation to you. Similar communications were made for the subsequent period on 31.12.2014 as reproduced below:- We bring to your....
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....Indsur Global Ltd. v. Union of India 2014 (310) ELT 833 (Guj.) which has been followed by the Jurisdictional Hon'ble High Court of Madras in Malladi Drugs & Pharmaceuticals Ltd. vs. Union of India 2015 (323) ELT 489 (Mad) and A.R. Metallurgicals P. Ltd. 2015 (322) ELT 49 (Mad.). The judgement (supra) has been followed by the Tribunal in the following decisions: (i) DRD Body Tech's (India) Pvt. Ltd. vs. Commissioner of Customs, Excise & Service Tax, Hyderabad 2020 (374) ELT 270 (Tri.-Hyd) (ii) Praweg Conveyors vs. Commissioner of Customs, Excise, Kalyan-III, 2016 (337) ELT 450 (Trl.-Bom). Following the judicial discipline, the demand in the impugned order cannot sustain and accordingly the impugned order is....