2017 (8) TMI 352

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....ppellant Sh. H. C. Saini, AR for the Revenue ORDER Per: (Dr.) Satish Chandra All these appeals have been filed by the appellants against the order in appeal No.IND/36-42/2011 dated 01.02.2011; and IND/CEX/000/APP/430/2011 dated 08.11.2011passed by the Commissioner (Appeals) Customs & Central Excise Indore. The period of dispute is from July, 2004 to October, 2010. 2. In the present ....

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....s (Department of Industrial Development) under Section 9(1) of the Industries (Development& Regulations) Act, 1951. 4. The appellant is paying all the cesses. The issue is pertaining to the computation of Education Cess and Secondary & Higher Education Cess which is payable on the aggregate of all duties of excise levied & collected by the Central Government in the Ministry of Finance (Departme....

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....(Tri. Chennai). has also upheld this view. 5. After hearing both sides and on perusal of record, it appears that the Ministry of Finance (Department of Revenue) vide its circular No.345/2/2004-TRU dated 10.08.2004 has dealt with the following issues: "Issue No. (4): Whether duties / cesses which either not collected as duty of excise/ customs or are collected so but by a Department other tha....

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....vour of the appellant in the case of B. S. Patel v. CCE, Indore vide Final Order No.51914/2017-EX (DB) dated 23.02.2017 wherein it has been held as under: "4. After having carefully considered the facts on record and the submission of both the sides, the issue is clear, that Education cess (EC) and Secondary Higher Education Cess (SHEC) cannot be computed on the cesses, which are levied under t....