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TMI Blog2013 (7) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... esent for the appellant nor is there any adjournment application. Earlier the matter was on board on 10.12.2012, for no sitting of the Bench, the matter was adjourned to today. Even on 10.12.2012, matter was adjourned for reason attributable to appellant. With the assistance of Revenue and on the basis of appeal memo filed by appellant, we took up all the four appeals for disposal by this common o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; "The appellant also relied upon the decisions of the Tribunal in the case of Cyrus Surfactants Pvt. Ltd. (supra). While interpreting the provisions of 56/2000-C.E., tribunal allowed the refund of education cess. On the contrary, we find that Hon'ble Himachal Pradesh High Court in the case of Indo Farm Tractors & Motors Ltd. v. Union of India - 2008 (222) E.L.T. 184 (H.P.) while interpreting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellate order appearing at page 30 of the appeal folder, ld.Appelate Authority has reproduced the contents of the Board's clarification which reads under:- "The appellants' further contended that as per clarification dated 10.08.2004, issued by the Ministry of Finance the Education Cess would not be leviable on the goods that were fully exempted from excise duty. I have perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty or customs duty, are chargeable to NIL duty or are cleared without payment of duty under specified procedure such as clearance under bond, there is no collection of duty. Thus, no education cess would be leviable on such clearances. In this regard, letter D.O. No.605/54/2004-DBK, dated 21st July, 2004 issued by Member (Customs) may also be referred to". 4. On totality of the consideration of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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