https://www.taxtmi.com/caselaws?id=342640 The 2010 Central Excise exemption notifications were interpreted as extending Education Cess and Secondary & Higher Education Cess only in relation to Clean Energy Cess on coal, and not to Education Cess and Secondary & Higher Education Cess payable on Central Excise duty. The later 2015 notifications, which specifically exempted such cesses on excisable goods and rescinded the earlier notifications, supported that narrower reading. Accordingly, the exemption claim was not accepted for the Central Excise duty demand, while the penalty was held to be unwarranted and was set aside. en-us Fri, 24 Feb 2017 00:00:00 +0530 Tue, 09 May 2017 07:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342640 The 2010 Central Excise exemption notifications were interpreted as extending Education Cess and Secondary & Higher Education Cess only in relation to Clean Energy Cess on coal, and not to Education Cess and Secondary & Higher Education Cess payable on Central Excise duty. The later 2015 notifications, which specifically exempted such cesses on excisable goods and rescinded the earlier notifications, supported that narrower reading. Accordingly, the exemption claim was not accepted for the Central Excise duty demand, while the penalty was held to be unwarranted and was set aside. Case-Laws Customs Fri, 24 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342640