2009 (12) TMI 844

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....grawal, Jt. CDR, for the Respondent. ORDER Heard the ld. Jt. CDR for the Department. The appellants made a request by filing a written submission to decide the appeals on merit. 2. As a common issue is involved in these appeals, therefore, they are being taken up for disposal together. 3. In the present appeals, the dispute for consideration is as to whether the education cess and high....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....indal Drugs Ltd. & Others (cited supra) after taking into consideration the decisions of the Tribunal now relied upon by the appellants held that the refund of education cess and higher education cess is not admissible. 5. I find that the Notification No. 20/2007-C.E., dated 25-4-2007 is pari materia to Notification No. 56/2002 dated 14-11-2002 as admitted by the appellants in the written submi....