2005 (8) TMI 432

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..... sent appeal against the Order-in-Original No. 15/2004-2005/DC(R)/Raigad, dated 16-3-2005 passed by Deputy Commissioner, Central Excise, Raigad Commissionerate rejecting the part rebate claim of Rs. 12,830/- paid as Education Cess prior to the issue of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. 2. In the impugned order lower authority has sanctioned the rebate claim of Rs. 6,41,360 .....

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..... onal collection till the enactment and the collection after enactment. The lower authority has therefore, misinterpreted the proposal of levy of Education Cess vide Clause 81 read with Clause 83 in Union Finance Budget, 2004 and also the prevailing provisions of Rule 18 and Notifications issued thereunder. There was no reason whatsoever to deny the rebate on Education Cess which has been paid on t .....

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