2013 (4) TMI 182

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3) of Additional Duties of Excise (Goods of Special Importance) Act, 1957, [hereinafter referred to as AED (GSI) Act] and Section 3(3) of Additional Duty of Excise (Textile and Textile Articles) Act, 1978 [hereinafter referred to as AED (T & TA) Act] exempts the goods covered by this notification and manufactured and cleared by the units located in the areas covered by this Notification, from the duties leviable under these Acts, to the extent as mentioned in this notification. The point of dispute is as to whether the education cess levied under Section 91 read with Section 93 of Finance Act, 2004 and Secondary and Higher Education Cess (hereinafter referred to as S & H Cess) levied under Section 136 read with Section 138 of the Finance Ac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Board's Instructions vide Letter dated 345/2/2004-TRU (Pt.), dated 10-8-2004 when any goods are fully exempt from excise duty or are cleared without payment of duty for export under bond, no education cess would be levied in respect of the same, that in view of this Circular of the Board, when any goods are even partly exempt from Basic Excise duty under this notification, the same exemption would also be available in respect of education cess and S & H cess and that in view of this, the impugned order is not correct. 4. Shri A.K. Jain, the learned Jt. CDR, defended the impugned order by reiterating the findings of the Commissioner (Appeals) in it and pleaded that not only this issue has been decided against the appellant by the Division....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ew, we find that in these judgments of the Tribunal, the Apex Court's judgment in the case of Union of India v. Modi Rubber Ltd. (supra) has not been considered. In the case of Union of India v. Modi Rubber Ltd. (supra), the Apex Court had held that the words "duty of excise" in the Notification No. 123/74-C.E., dated 1-8-1974 and 27/81-C.E., dated 1-3-1981 issued under Rule 8(1) of Central Excise Rules, 1944 (corresponding to Section 5A of Central Excise Act, 1944) would not cover the Special Excise duty leviable under Finance Act, 1978 and AED (GSI) levied under AED (GSI) Act, 1957. In our view, when the Notification No. 56/2002-C.E. specifically exempts only the duties levied under Section 3(1) of Central Excise Act, 1944 and the Additio....