2014 (3) TMI 273

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pondent. ORDER In all the appeals, the issue involved is the same even though different orders have been passed. Therefore, all the three appeals are taken together and a common order is passed. 2. Revenue is aggrieved against the decision wherein the Commissioner (Appeals) has held that appellants are not required to pay Education Cess and Secondary Higher Education Cess on the Jute Cess .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Rs. 3,84,002/-, Rs. 52,605/- and Rs. 80,653/- respectively and the officers have violated the instructions of C.B.E. & C. by filing the appeals. It has to be noted that instructions were issued in exercise of powers vested in C.B.E. & C. under Section 35R of Central Excise Act, 1944 and by filing appeals against the instructions, officers have contravened the provisions of Central Excise Act. On t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X