2009 (9) TMI 945 - SCH - Central Excise

Whether Education Cess levied and collected under Section 91 of the Finance Act, 2004 can be considered as a duty of excise for the purpose of grant of refund in cash or by way of self credit under N/N. 56/2002-CE - the decision in the case of COMMR. OF CUS. & C. EX., JAMMU Versus BHARAT BOX FACTORY LTD. 2008 (4) TMI 254 - JAMMU AND KASHMIR HIGH COURT contested, where question is directly related to rate of duty, hence only remedy open to the Commissioner is to move the Supreme Court and this Court cannot entertain these applications under Section 35G, and the appeal was dismissed - Held that - The appeal is admitted for hearing.