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TMI Blog2008 (9) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... le. We find that the Board’s clarification is in consonance with Section 93. There is no ambiguity. Hence, we are of the view that the Cess on Paper is not includable in the calculation of the Education Cess - appeal allowed - decided in favor of appellant. - E/527/2008 and E/726, 730, 731, 766/2007 - 1128-1132/2008 - Dated:- 25-9-2008 - Dr. S.L. Peeran, Shri T.K. Jayaraman, JJ. REPRESENTED BY : Shri C. Saravanan, Advocate, for the Appellant. Mrs. Sudha Koka, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. All the four appeals have been filed by M/s. AP Paper Mills Ltd. and one appeal has been filed by revenue against the impugned orders passed by the Commissioner (A). The details are given below in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Special Duty of Excise or any other duty of Excise but excluding Education Cess on excisable goods), which are levied and collected by the Central Government under provisions of Central Excise Act, 1944 or any other law for the time being in force. Therefore, the reasoning of the Commissioner (A) is that the Cess on Paper is also a duty of Excise, therefore, in terms of above Section 93 it is includable for calculation of Education Cess. 4. The learned departmental representative reiterated that this Section 93 would be overriding in the matter of interpretation than any other clarification issued by Board. 5. In fact, the learned advocate relied on the Board s clarification Letter F. No. 345/2/2004-TRU (Pt.) dated 10-8-2004 in the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Ministry of Finance, Department of Revenue. These words have been omitted. Once these words are there, it is very clear that two conditions have to be fulfilled for inclusion of the Cess. The first condition as per the clarification is that Cess should be levied and collected as duty of Excise/Customs. In this case, it is satisfied as the Cess on Paper may be considered as duty of Excise. But, there is another condition by which the Cess should be levied and collected by the Department of Revenue. Obviously, Paper Cess is not levied by the Department of Revenue, it is levied by the Department of Industrial Development, Ministry of Commerce and Industry. Therefore, the second condition is not satisfied fully. No doubt it is collected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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