2008 (2) TMI 154

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....The issue involved in this case is the admissibility of Education Cess in terms of Rule 18 of Central Excise Rules, 2002 prior to 6-9-2004. The Hon'ble Rajasthan High Court in the case of Banswara Syntex Ltd v. Union of India reported in 2007 (216) E.L.T. 16 held that amendment in rebate notification adding Education Cess as duty of excise is clarificatory in nature. The relevant portion of the sa....

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.... definition in the circumstances was only clarificatory and by way of abandoned caution, but not a new rebate in relation to Excise Duty or any part thereof as statutorily pronounced as well as specified Excise Duty levied and collected under the Finance Act. 19. The order of appellate authority as well as revisional Authority disallowed the rebate on excise duty payable by the petitioner as su....

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....e Notification dated 6-9-2004 had included the definition of Excise Duty only in consonance with the meaning of Excise Duty as was existing on the date Notification was issued, even if Explanation would not have been there the term Duty of Excise in ordinary circumstance would have included the surcharge levied as Education Cess in terms of Section 93 of the Act of 2004. 20. In view thereof, we....