TaxTMI 
TaxTMI 
2020 (8) TMI 608
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.... course of their economic activities under the Northeast Industrial Policy, 2007 were entitled to certain exemption in the payment of excise duty. Along with excise duty, as per the relevant law in force at that period to time they were also required to pay certain education cess & secondary and higher education cess. 5. The education cess & secondary and higher education cess were required to have been calculated on the basis of the excise duty payable. 6. In the circumstance, a question had arisen as to whether in view of the exemption granted to the excise duty the petitioner would also be entitled to an exemption to the payment of education cess & secondary and higher education cess. The said question was decided by the Supreme Court ....
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....ly the duty exempted. When a particular kind of duty is exempted, other types of duty or cess imposed by different legislation for a different purpose cannot be said to have been exempted. 51. Thus, it is clear that before the Division Bench deciding SRD Nutrients Private Limited and Bajaj Auto Limited (supra), the previous binding decisions of three-Judge Bench in Modi Rubber (supra) and Rita Textiles Private Limited (supra) were not placed for consideration. Thus, the decisions in SRD Nutrients Private Limited and(supra) and Rita Textile Private Limited (supra) are binding on us being of Coordinate Bench, and we respectfully follow them. We did not find any ground to take a different view." 8. In view of the subsequent judgment of th....
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..... 12. Mr. B. Sarma, learned counsel appearing for the GST and Excise Department has stated that an affidavit had been filed in WP(C) No. 1366/2020 wherein also the same issue is involved. Mr. B. Sarma states that said affidavit would cover all other writ petitions wherein the same issue had been raised. 13. Ms. P. Das, learned counsel also appearing for the Excise Department in some other writ petitions also involving the same question, desires to file a separate affidavit-in- opposition. 14. In view of the situation, Mr. B. Sarma, may serve a copy of the affidavit-in-opposition to the learned counsel for the petitioners, in all such writ petitions, involving the same question, where Mr. B. Sarma appears for the GST and Excise Department....