2013 (10) TMI 1040

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....ellant: Mr. B. Sankar Bala, C.A., For the Respondent: Mr. R.K. Singla, Commissioner (AR) ORDER Per: B.S.V. Murthy The appellant is engaged in the business of extraction of Coal falling under Chapter Sub-heading No. 2701 of the Central Excise Tariff Act, 1985. The Clean Energy Cess (hereinafter referred to as C.E.C. in short) was imposed on coal by the Finance Act, 2010 vide Notificatio....

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....inance Act, 2010 provides that the provisions of Central Excise Act, 1994, relating to exemption from Excise duty, refund, offences and penalties, confiscation and procedure relating to offences and appeals shall, with such modifications and alterations in respect of Cess levied under sub-section (3) of Section 83 of the Finance Act. 1994. The C.E.C. is leviable on all the goods specified in Tenth....

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....ion to the Tenth Schedule and not to the Schedule of the Central Excise Tariff Act. 4. We have considered the submissions made by both sides. Notification No. 28/2010 has been issued under Section 5A of the Central Excise Act, 1994 read with Sections 91 & 93 of the Finance Act, 2004 and exemption has been provided by two notifications from payment of Cess in respect of all the goods specified i....

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....f Gauhati in the case of Commissioner of Cus. & C. Ex., Shillong vs. Dharampal Satypal Ltd. [2010 (275) ELT 71 (Gau.)] would be applicable to the facts of this case. In that case, it was held that the levy and calculation of Education Cess is independent of levy of Excise duty. Therefore, it is not necessary that when Excise duty is levied, Cess is consequently leviable and vice versa. In these ci....