2012 (8) TMI 345

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.....   Per : Mr. M.V. Ravindran;   This appeal is filed by the Revenue against order in appeal No.261 to 263/2006 (Ahd-II)CE/Raju/Comr(A), dt.18.08.06 vide which the first appellate authority has upheld the adjudicating authority s order which has held that the respondent herein is not liable to pay additional excise duty leviable under Additional Duties of Excise (textile and textile....

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....ble High Court has held that Education Cess which is levied as a percentage of excise duty can be calculated irrespective of the fact whether the excise duty payable on such goods exempted.   5. We have considered the submissions made by the ld. DR and perused the records. The first appellate authority while holding that the respondent is not liable to pay the additional duties of excise u....

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....% cess cannot be calculated, is not tenable. The excise duty can always be calculated even if it is not collected and on this notional calculation, the education cess can be calculated. This cess has to be collected in terms of the Finance Act.   6. We find that the ratio laid down by the Hon ble High Court covers the issue in as much as the additional duties of excise (textile and textile....