https://www.taxtmi.com/caselaws?id=78494 Rule 8 of the Central Excise Rules, 2002 could not be used to fasten demand, interest or penalty for delayed payment of education cess because Rule 2(e) confines "duty" to duty payable under Section 3 of the Central Excise Act, 1944. Education cess is levied under the Finance Act, and the deeming treatment in Section 93 of the Finance Act, 2004 does not expand the rule-based definition of duty. As the levy did not arise under Section 3, the delayed-payment machinery under Rule 8 was inapplicable and the impugned demand could not be sustained. en-us Fri, 23 Apr 2010 00:00:00 +0530 Mon, 22 Nov 2010 11:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78494 Rule 8 of the Central Excise Rules, 2002 could not be used to fasten demand, interest or penalty for delayed payment of education cess because Rule 2(e) confines "duty" to duty payable under Section 3 of the Central Excise Act, 1944. Education cess is levied under the Finance Act, and the deeming treatment in Section 93 of the Finance Act, 2004 does not expand the rule-based definition of duty. As the levy did not arise under Section 3, the delayed-payment machinery under Rule 8 was inapplicable and the impugned demand could not be sustained. Case-Laws Central Excise Fri, 23 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78494