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TMI Blog2011 (7) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... als), Revenue has filed the present appeal. 2. After hearing both sides duly represented by Shri J.S. Negi, Ld.SDR for the Revenue and Shri Paritosh Gupta, ld.Advocate for the respondent, I find that the dispute in the present appeal relates to the education cess of Rs.14,077/- (Rupees Fourteen Thousands, Seventy Seven only) for the period 1.2.06 to 30.6.08, whereas the lower authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 (232) ELT 61 (Tri-Ahmd), wherein it was held that for computation of education cess, sugar cess levied by Ministry of Consumer Affairs, Food & Public Distribution, is not to be taken into account, inasmuch as though the same was collected by the Department of Revenue, is not duty of Excise as the same is not levied by Ministry of Finance. 4. Revenue in their memo of appeal, has held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal s decision in the case of Sahkari Khand Udyog Mandli Ltd. was upheld by Bombay High Court, as reported in 2011 (263) ELT 34 (Guj.), when the appeal filed by the Revenue was rejected. 6. In any case, I find that the issue stand decided the Division Bench of the Tribunal in the case of Andhra Pradesh Paper Mills Ltd. Vs. CCE Visakhapatnam 2009 (235) ELT 474 (Tri-Bang), wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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