2008 (1) TMI 743

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.... None, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (for the Bench)]. - Revenue has filed this application for stay of the impugned order-in-appeal passed by Commissioner (Appeals), Central Excise, Jalandhar. The issue involved is the refund of Education Cess payable by the respondents. The case of the Revenue is that Education Cess is not covered by Notification No. 56/2002....

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....R invited our attention to the decision of the Hon'ble High Court of Jammu and Kashmir wherein in a similar matter, the order issued by the Tribunal in favour of M/s. Sun Pharmaceuticals was stayed by the High Court. 3. On a careful consideration of the issue, we find that Section 93 of the Finance Act, 2004 reads as follows : "The Education Cess levied under Section 91, in the case of ....

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.... (3) The provisions of the Central Excise Act, 1944 (1 of 1944) and the Rules made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty shall, as far as may be, apply in relation to the levy and collection of Education Cess on excisable goods as they apply in relation to the levy and collection of the duties of excise on such goods under the Central ....