9911796707
TMI Blog2012 (8) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd (2007 (7) TMI 150 - HIGH COURT, HIMACHAL PRADESH ) that Education Cess which is levied as a percentage of excise duty can be calculated irrespective of the fact whether the excise duty payable on such goods exempted. Hence, excise duty can always be calculated even if it is not collected and on this notional calculation, the education cess can be calculated. This cess has to be collected in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Respondent is absent despite notice. During the last date of hearing on 30.03.12, specific notice was sent to the respondent intimating them that the matter will be taken for disposal and its hearing is adjourned as a last chance. Despite that none represents for the respondent. 4. Ld. DR would take us through the entire order in original and order in appeal and submit that the issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the Hon ble High Court of Himachal Pradesh in the case of Indo Farm Tractors Motors Ltd. was considering an identical issue in respect of discharge of Education Cess by the assessee wherein Education Cess is to be calculated as a percentage of excise duty levied and collected. We find that paragraph 17 in the case of Indo Farm Tractors Motors Ltd. the Hon ble High Court has held as unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No.67/95 the excise the excise duty portion for the discharge of additional duty of excise could have been notionally calculated as has been held by the Hon ble High Court in the case of Indo Farm Tractors Motors Ltd. (supra) 7. In view of the foregoing, we are of the view that the impugned order is liable to be set aside and is set aside and all these three appeals are allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
