2008 (9) TMI 665

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.... Orders-in-Appeal Duty demand u/s 11AB Penalty under Rule 25 Filed by E/726/2007 No. 25/2007 (V-II) C.E. dt. 3-8-2007 Rs. 48,602/- Rs. 15,000/- assessee E/730/2007 No. 26/2007 (V-II) C.E. dt. 3-8-2007 Rs. 10,429/- Rs. 10,000/- -do E/731/2007 No. 27/2007 (V-II) C.E. dt. 3-8-2007 Rs. 22,778/- Rs. 5,000/- -do- E/766/2007 No. 55/2007 (V-II) C.E. dt. 7-10-2007 Rs. 54,061/- Rs. 50,000/- -do- E/Stay/366/2008 in E/527/ 2008 No. 10/2008 (V-II) C.E. dt. 11-4-2008 Rs. 27,510/- Rs. 27,510/- Revenue As the issue involved in all these appeals is one and the same, we are taking them up together for disposal as per law. 2. Shri C. Saravanan, learned advocate appe....

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....toms or are collected so but by a Department other than Department of Revenue, should be included for the purposes of calculation of Education Cess? Clarification : As the Education Cess is calculated on the aggregate duties of excise/customs (excluding certain duties of customs like anti-dumping duty, safeguard duty etc.,) levied and collected by the Department of Revenue, only such duties, which are (a) levied and collected as duties of excise/customs and (b) are both levied and collected by the Department of Revenue should be taken into account for calculating Education Cess. 5.1 It was argued by the learned advocate that in terms of the Board's clarification it is very clear that only when the duty of Excise is levied an....

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....rd's clarification is in consonance with Section 93. There is no ambiguity. Hence, we are of the view that the Cess on Paper is not includable in the calculation of the Education Cess. It is not necessary for us to discuss the case-laws relied on by both sides, as the law itself is very clear. In view of the above, we do not find any merit in the impugned orders and the same are set aside by allowing the appeals with consequential relief. E/Stay/368/2008 in E/527/2008 - The Commissioner of Central Excise & Customs, Visakhapatnam-II, Visakhapatnam v. Andhra Pradesh Paper Mills Pvt. Ltd. 7. The stay application and appeal filed by revenue are taken up together for disposal as per law. This revenue appeal is filed against Orde....