2017 (3) TMI 9

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....eals are filed by Revenue. Therefore, they are taken together for decision. 2. In Appeal No. E/1555/2011-EX, the show cause notice dated 28.01.2010 was issued with a proposal to recover Rs. 73330/- as Education Cess and Rs. 36665/- as Secondary and Higher Education Cess on the assessable value of Rs. 3666480/- which was Sugar Cess paid by the respondent from April, 2009 to November, 2009. It was contended in the said show cause notice that said amounts of Education Cess and Secondary & Higher Education Cess was chargeable on Sugar Cess paid by the respondent. The respondent submitted before the Original Authority that as per CBEC Circular No. 345/2/2004-TRU(Pt.) dated 10.08.2004 Education Cess leviable on duty of Excise and Customs and t....

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....- and Secondary & Higher Education Cess of Rs. 37,079/-. The respondent also submitted before Original Authority similar grounds. The said show cause notice was adjudicated through Order-in-Original No. 67/ DEM/2010 dated 16.07.2010, wherein demand was confirmed and equal penalty was imposed. Respondent preferred appeal before Commissioner (Appeals) which was decided through impugned Order-in-Appeal No. 48/CE/Alld/2011 dated 25.03.2011, wherein the finding by learned Commissioner (Appeals) was same as stated in the case of Appeal Nor E/1555/2011. Aggrieved by the said Order-in-Appeal dated 25.003.2011, Revenue preferred appeal before this Tribunal. 4. In respect of Appeal Non E/1563/2011-EX, the respondent was issued with show cause noti....

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....Order-in-Original by giving finding as stated in earlier stated appeals, Aggrieved by the said Order, Revenue preferred appeal before this Tribunal. 6. In all four above stated appeals Revenue has filed grounds of appeal stating that in the case of M/s. Shah Paper Mills Ltd. Vs. CCE vapi through Final Order No. A/1316-1317/2008 dated 09.01.2008, this Tribunal has held that Paper Cess is a duty of Excise. The grounds further stated in the case of R.A. Shaikh Paper Mills Pvt Ltd. Vs CCE Vapi, this Tribunal through its Final Order No. A/1132/2008 dated 09.06.2008 has held that Paper Cess is duty of Excise. 7. Heard the learned D.R. who has supported the impugned Order-in-Original and presented the grounds of appeals. 8. Heard the lear....