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TMI Blog2014 (3) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... ied under Sugar Cess Act, 1982 was not a duty of excise for the purpose of levy of Education Cess - provisions of Sugar Cess Act and the Jute Manufacture Cess Act are similar - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Higher Education Cess on the Jute Cess collected by the Revenue under Jute Manufacture Cess Act, 1983. 3. Heard the learned AR. I find that the Commissioner (Appeals) has relied upon the decision of the Hon ble High Court of Gujarat in the case of Commissioner v. Sahakari Khand Udyog Mandli Ltd. [2011 (263) E.L.T. 34 (Guj.)]. In that case the Hon ble High Court held that sugar cess levied unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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