2010 (4) TMI 512

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..... e Rule, 2002 defines 'duty' as duty payable under section 3 of Act. Education cess is payable under Rule 8 of Central Excise Rule, 2002 for delay in payment of cess. Impugned order set aside. - E/151/2009 - 470/2010 - Dated:- 23-4-2010 - Ms. Jyoti Balasundaram, Vice-President Shri J. Shankar Raman, Advocate, Proxy for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Orde .....

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..... Section 3 of the Central Excise Act, but under Section 91 of the Finance Act, 1994, is well-founded. Although Section 93 of the Finance Act, 2004 sets out that education cess levied under Section 91 shall be a duty of excise, since the Central Excise Rules, 2002 confine the definition of "duty" to duty payable under Section 3 of the Central Excise Act, Rule 8 is not applicable in the case of delay .....

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