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TMI Blog2013 (2) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/2002-C.E. does not cover the education cess. The Commissioner (Appeals)’s order permitting the benefit exemption under Notification No. 56/2002-C.E. in respect of education cess and Secondary and higher education cess is not correct – In favour of revenue Whether HV/LV Coils are excisable and whether the duty paid on the same is refundable in terms of Notification No. 56/2002-C.E. – Held that:- Following the decision in case of PUNJAB STATE ELECTRICITY BOARD (1994 (12) TMI 181 - CEGAT, NEW DELHI) that HV/LV coils made by assessee would have to be treated as non-excisable. Since no duty was payable in respect of HV/LV Coils, there is no question of extending the benefit of Notification No. 56/2002-C.E – In favour of revenue - E/1323- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner disallowed the benefit of exemption vide order-in-original dated 5-12-2007, 10-1-2008 and 10-1-2008, the Commissioner (Appeals) by the impugned order-in-appeal No. 97, 98 and 99/CE/APPL/J K/2008, dated 20-3-2008 reversed the Assistant Commissioner s orders on this point holding that the HV/LV Coils are excisable and duty has been correctly paid by them and hence to the extent the duty was paid through PLA, the same would be refundable under Notification No. 56/2002-C.E. This is one of the points of dispute in the appeals filed by the Revenue against the order-in-appeal dated 20-3-2008 passed by the Commissioner (Appeals). 1.1 Another point of dispute in this group of appeals is as to whether the respondent would be eligible for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., dated 1-3-1981 would not cover the Additional Duty of Excise or Special Duty of Excise, that in this case since the Notification No. 56/2002-C.E. exempts only the duty of excise leviable under Central Excise Act, 1944, Additional Duty of Excise levied under Additional Duties of Excise (Goods of Special Importance) Act, 1957 and Additional Duty of Excise levied under Additional Duties of Excise (Textiles Textile Articles) Act, 1978, it is only these duties which would be exempt and the education cess levied under Section 93 of Finance Act, 2004 and Secondary Higher education cess, levied under similar provision in Finance Act, 2007 would not be exempt under this Notification, that as regards refund of duty paid on HV/LV Coils under No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no infirmity in the impugned order. 5. We have carefully considered the submissions from both the sides and perused the records. 6. As regards, the first issue as to whether education cess and higher education cess paid through PLA is refundable in terms of Notification No. 56/2002-C.E., on perusal of this exemption notification, we find that the same is applicable only to the duty of excise payable under Section 3(1) of Central Excise Act, 1944, additional duty of excise payable under Additional Duties of Excise (Goods of Special Importance) Act, 1957, and additional duty of excise leviable under Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, while education cess is levied under Section 93 of Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and civil appeal filed against this judgment has been dismissed by the Apex Court vide judgment reported in 1996 (83) E.L.T. A106 (S.C.). In view of this, the Apex Court decision on this issue becomes a binding precedent and, as such, the HV/LV coils made by the appellant would have to be treated as non-excisable. Since no duty was payable in respect of HV/LV Coils, there is no question of extending the benefit of Notification No. 56/2002-C.E. and, as such, the Commissioner (Appeals) s order on this issue is not sustainable. 8. In view of the above discussion Commissioner (Appeals) s order permitting refund of excise duty paid through PLA on HV/LV Coils and of education and secondary and higher education cess paid through PLA, under Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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