2008 (6) TMI 20

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....ate, for the Respondent. [Order] -1. Revenue has filed the appeal against the order of the Commissioner (Appeals) allowing the claim of M/s. R.A. Shaikh Paper Mills Pvt. Ltd. that they are not liable to pay education cess on paper cess during the period from 9-7-2004 to 31-3-2005. 2. Heard both the sides. Ld. JDR states that the Commissioner (Appeals) has erred in holding that paper cess is ....

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....d 10-3-2008) [2008 (226) E.L.T. 238 (T)], the judgment of the Hon'ble Supreme Court in the case of M/s. Barnagore Jute Factory Co. [1992 (57) E.L.T. 3 (S.C.)] in support of his contention that education cess is nothing but excise duty. The counsel for the respondents states that the order of the Commissioner (Appeals) is correct and he relies on the judgments of the Hon'ble High Court of Delhi in ....

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....cess, the imposition under Section 9 of Industries (Development and Regulation) Act, 1951 is a duty of excise. As regards, M/s. Pasupati Fabrics Ltd.'s case, issue under consideration there was totally different and issue there was whether cess is chargeable and whether Department can collect the same. The question before the Hon'ble Court was not whether such cess has to be added for the purpose ....