2008 (7) TMI 1016

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....Shri S.J. Vyas, Advocate, for the Respondent. [Order]. - Revenue has filed these two appeals against the orders of Commissioner (Appeals), allowing the claim of 2 respondents M/s. Shah Paper Mills and M/s. Kwality Paper Mills, that they are not liable to pay Education Cess on paper cess. 2. Heard both sides. Learned DR states that the Commissioner (Appeals) has erred in holding that ....

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....lays :- "Issue No. (4) : Whether duties/cesses which either not collected as duty of excise/customs or are collected so but by as 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 ....

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....oth sides. I find that arguments of learned advocate for the respondent about the levy and collection and Board's circular on the same subject have been dealt with by the original adjudicating authority in his order and I find myself in full agreement with it and therefore, I reproduce the same. "21. The provision of Clause 83 of Finance (No. 2) Bill, 2004 - which was passed by the Parliam....

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....per cess is read as under : "Reference D.O. Leter No. 232/364/89-CX.7, dt. 6-10-89, received from Member (CX), Central Board of Excise & Customs on the subject cited above and to say that this Department has reconsidered the issue. It is reiterated that in terms of Order No. S.O. 862(E), dt. 27-10-80 as amended by Order No. S.O. 87(E), dt. 3-2-81, a duty of excise shall be levied and collected ....