2025 (1) TMI 1561

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.... the Appellant   Shri Harish Kapoor and Shri Shivam Syal, Authorized Representatives for the Respondent SOMESH ARORA: The issue involved in this bunch of appeals is "whether the refund of Education Cess and Secondary and Higher Education Cess" which was paid along with Excise Duty in terms of Notification No.56/2002-CE dated 14.11.2002 as amended is admissible or not. The issue stands covered by the earlier decision of this Bench in the matter of M/s Ind Swift Labs Ltd. Vs Commissioner of Central Excise, Chandigarh-II decided vide Final Order No.A/60412- 60440/2023 dated 19.09.2023. The issue was decided by this Bench in the following terms: 3. Further, we note that the provisions of Notification No. 56/2002-CE dated ....

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.... imposed, and the Finance Acts of 2004 and 2007 were not in vogue. The notification was questioned on the ground that it should have included other duties also. The notification could not have contemplated the inclusion of education cess and secondary and higher education cess imposed by the Finance Acts of 2004 and 2007 in the nature of the duty of excise. The duty on NCCD, education cess and secondary and higher education cess are in the nature of additional excise duty and it would not mean that exemption notification dated 9-9-2003 covers them particularly when there is no reference to the notification issued under the Finance Act, 2001. There was no question of granting exemption related to cess was not in vogue at the relevant time im....

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....ed and merely exemption granted in respect of a particular excise duty, cannot come in the way of determination of yet another duty based thereupon. The proposition urged that simply because one kind of duty is exempted, other kinds of duties automatically fall, cannot be accepted as there is no difficulty in making the computation of additional duties, which are payable under NCCD, education cess, secondary and higher education cess. Moreover, statutory notification must cover specifically 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. 42. The decision of Larger Bench is binding on the Smaller ....