2007 (9) TMI 82

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..... llected by Dept. of Revenue only – Since Tea cess levied by Govt. in Ministry of Commerce not by Central Govt. in Ministry of Finance - Demand of education cess and interest set aside
[Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeals require to be finally disposed of at this stage. Accordingly, after dispensing with .....

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..... e. The original authority demanded Education Cess on the Cess levied by the Central Government in the Ministry of Commerce from the assessee under Section 25 of the Tea Act. That authority proceeded on the premise that Tea Cess was a levy by the Central Government in the Ministry of Finance (Department of Revenue). The decision was sustained by the Commissioner (Appeals). Hence the present appeals .....

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..... Cess. That Cess on Tea, leviable under Section 25 of the Tea Act, 1953, is a levy by the Central Government in the Ministry of Commerce has been established by ld. Counsel by citing Notification SO. 250(E) dated 27-3-1997, which is a Notification issued by the Ministry of Commerce fixing the rate of cess leviable on various grades of tea under sub-section (1) of Section 25 of the Tea Act. Thus it .....

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