https://www.taxtmi.com/caselaws?id=205425 A surcharge or cess that has no direct and proximate relation to the rate of excise duty for assessment does not fall within the bar on High Court appellate jurisdiction, so the appeal under Section 35-G remained maintainable. Education Cess was treated as an independent levy, not exempted by Notification No. 32/99-CE, and CENVAT credit of Education Cess could be used only against liability for Education Cess itself. The disputed cess was therefore held independently leviable and outside the exemption notification. en-us Fri, 19 Aug 2011 00:00:00 +0530 Mon, 27 Feb 2012 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205425 A surcharge or cess that has no direct and proximate relation to the rate of excise duty for assessment does not fall within the bar on High Court appellate jurisdiction, so the appeal under Section 35-G remained maintainable. Education Cess was treated as an independent levy, not exempted by Notification No. 32/99-CE, and CENVAT credit of Education Cess could be used only against liability for Education Cess itself. The disputed cess was therefore held independently leviable and outside the exemption notification. Case-Laws Central Excise Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205425