9911796707
TMI Blog2013 (4) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... rein the Tribunal relying upon the Apex Court’s judgment in the case of Union of India v. Modi Rubber Ltd. reported in [1986 (8) TMI 60 - SUPREME COURT OF INDIA] had held that Notification No. 56/2002-C.E. is not applicable to education cess levied under Section 91 read with Section 93 of Finance Act, 2004. The appeal is dismissed. - E/1821/2012 - A/991/2012-EX(BR)(PB) - Dated:- 30-8-2012 - Ajit Bharihoke and Shri Rakesh Kumar, JJ. Shri S.K. Malhotra, Consultant, for the Appellant. Shri A.K. Jain, Jt. CDR, for the Respondent. ORDER The appellant are a unit located in the areas notified under Notification No. 56/2002-C.E. and are manufacturing the goods covered by this notification and accordingly are availing the exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2012. The Commissioner (Appeals) while upholding the Assistant Commissioner s order relied upon the judgment of Division Bench of this Tribunal in the case of CCE, Jammu v. Jindal Drugs Ltd. reported in 2011 (267) E.L.T. 653 (Tri.-Del.). Against this order of the Commissioner (Appeals) this appeal has been filed. 2. Heard both the sides. 3. Shri S.K. Malhotra, Consultant, the learned Counsel for the appellant, relying upon the judgments of the Tribunal in the cases of Bharat Box Factory Ltd. v. CCE, Jammu reported in 2007 (214) E.L.T. 534 (Tri.-Del), and also in the case of Cyrus Surfactants Pvt. Ltd. v. CCE, Jammu reported in 2007 (215) E.L.T. 55 (Tri.-Del.), pleaded that the Notification No. 56/2002-C.E. is available in respect of ed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has held that Notification No. 32/1999-C.E. does not exempt NCCD. He, therefore, pleaded that in view of this, there is no infirmity in the impugned order. 5. We have carefully considered the submissions from both the sides and perused the records. 6. We find that the issue involved in this case stands decided against the appellant by a detailed judgment of the Tribunal in the case of CCE, Jammu v. Jindal Drugs Ltd. (supra), wherein the Tribunal relying upon the Apex Court s judgment in the case of Union of India v. Modi Rubber Ltd. reported in 1986 (25) E.L.T. 849 (S.C.) had held that Notification No. 56/2002-C.E. is not applicable to education cess levied under Section 91 readwith Section 93 of Finance Act, 2004. Though, the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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