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of <h1>Appellate Tribunal Upholds Decision on Education Cess Obligation</h1> <h3>COMMR. OF C. EX. & CUS., VISAKHAPATNAM Versus ANDHRA PRADESH FIBRE LTD.</h3> The Appellate Tribunal rejected all appeals concerning the obligation to pay Education Cess and Secondary Higher Education Cess on Jute Cess collected ... Education Cess - Commissioner (Appeals) has held that appellants are not required to pay Education Cess and Secondary Higher Education Cess on the Jute Cess collected by the Revenue under Jute Manufacture Cess Act, 1983 - Held that:- Sugar cess levied under Sugar Cess Act, 1982 was not a duty of excise for the purpose of levy of Education Cess - provisions of Sugar Cess Act and the Jute Manufacture Cess Act are similar - officers have violated the instructions of C.B.E. & C. by filing the appeals. It has to be noted that instructions were issued in exercise of powers vested in C.B.E. & C. under Section 35R of Central Excise Act, 1944 and by filing appeals against the instructions, officers have contravened the provisions of Central Excise Act - Following decision of Commissioner v. Sahakari Khand Udyog Mandli Ltd. [2010 (3) TMI 718 - GUJARAT HIGH COURT] - Decided against Revenue. Issues:- Whether appellants are required to pay Education Cess and Secondary Higher Education Cess on the Jute Cess collected under Jute Manufacture Cess Act, 1983.- Whether the officers violated the instructions of C.B.E. & C. by filing the appeals.Analysis:1. The main issue in the appeals before the Appellate Tribunal was whether the appellants are obligated to pay Education Cess and Secondary Higher Education Cess on the Jute Cess collected under the Jute Manufacture Cess Act, 1983. The Commissioner (Appeals) had previously ruled that the appellants are not required to pay these additional cesses. The Tribunal noted that the Commissioner (Appeals) based this decision on a judgment of the Hon'ble High Court of Gujarat regarding a similar matter under the Sugar Cess Act, 1982. The Tribunal concurred with the Commissioner's decision, stating that the provisions of the Sugar Cess Act and the Jute Manufacture Cess Act are analogous. Consequently, the Tribunal found that the appellants had no case, as the Gujarat High Court's decision was directly applicable to the circumstances of the present cases.2. Additionally, the Tribunal considered the total amounts involved in the appeals, which were relatively small - Rs. 3,84,002/-, Rs. 52,605/-, and Rs. 80,653/- respectively. The Tribunal highlighted that the officers had contravened the instructions of the Central Board of Excise and Customs (C.B.E. & C.) by filing the appeals. These instructions were issued under the powers vested in the C.B.E. & C. under Section 35R of the Central Excise Act, 1944. By appealing against these instructions, the officers had violated the provisions of the Central Excise Act. Therefore, the Tribunal concluded that the appeals should be rejected on this ground as well.3. In conclusion, the Appellate Tribunal decided to reject all the appeals, emphasizing that the decisions were pronounced and dictated in open court. The Tribunal consolidated the appeals due to the common issue involved and delivered a common order, providing a comprehensive analysis of the legal aspects and factual circumstances surrounding the matter.
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