2011 (7) TMI 462

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....th the order passed by Commissioner(Appeals), Revenue has filed the present appeal.   2. After hearing both sides duly represented by Shri J.S. Negi, Ld.SDR for the Revenue and Shri Paritosh Gupta, ld.Advocate for the respondent, I find that the dispute in the present appeal relates to the education cess of Rs.14,077/- (Rupees Fourteen Thousands, Seventy Seven only) for the period 1.2.06 t....

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....hkari Khand Udyog Mandli Ltd. Vs CCE Daman 2008 (232) ELT 61 (Tri-Ahmd), wherein it was held that for computation of education cess, sugar cess levied by Ministry of Consumer Affairs, Food & Public Distribution, is not to be taken into account, inasmuch as though the same was collected by the Department of Revenue, is not duty of Excise as the same is not levied by Ministry of Finance.   4....

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.... involved in the present appeal. It is seen that the Tribunal s decision in the case of Sahkari Khand Udyog Mandli Ltd. was upheld by Bombay High Court, as reported in 2011 (263) ELT 34 (Guj.), when the appeal filed by the Revenue was rejected.   6. In any case, I find that the issue stand decided the Division Bench of the Tribunal in the case of Andhra Pradesh Paper Mills Ltd. Vs. CCE Vis....