2008 (8) TMI 98

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..... CDR, for the Respondent.  [Order]. - The short issue involved in the present appeal is as to whether while paying education cess, sugar cess is required to be taken into consideration or not. 2. After hearing both sides and after appreciating the submissions made, I find that sugar cess is leviable under Clause 3 of Sugar Cess Act, 1982 read with Sugar Development Fund Act, 1982. The ....

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....ication issued by Ministry of Consumer Affairs, Food & Public Distribution. The Circular dt. 10-8-2004 issued by Ministry of Finance vide its letter M.F. (D.R.) Letter F. No. 345/2/2004-TRU(Pt.), clarifies that education cess is to be calculated on the aggregate dues of excise/customs levied and collected by Department of Revenue, and only such dues which are (a) levied and collected dues of excis....

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....ly, in case of M/s. TAPE v. CCE, Madurai, 2008 (222) E.L.T. 80 (Tri.-Chennai), Tribunal again reiterated stand that inasmuch as automobile cess was not levied by Central Government in Ministry of Finance, though collected by officers of Revenue, the same cannot be considered for the purpose of education cess. By applying the ratio of above decision, I find that admittedly sugar cess stand levied b....