2014 (3) TMI 871

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ministry of Labour respectively. Therefore said amount of cess could not have been added to the aggregate amount for the purpose of calculation of education cess - Held that:- on prima facie reading of Section 93 we find that there is merit in the submission made by the learned Counsel for the appellant. Accordingly, we hold that it is a fit case for waiver of the condition of pre-deposit of duty .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nce (Department of Revenue) under the provisions of the Central Excise Act, 1944 or under any other law. He submits that order-in-original as well as impugned order has failed to consider that cement cess and dolomite cess have been levied not by the Ministry of Finance (Department of Revenue) but by the Ministry of Industrial Development and Ministry of Labour respectively. Therefore, in view of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X