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TMI Blog2007 (9) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that the appeals require to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. These appeals are against demand of Education Cess on Tea Cess and of interest thereon. The demand is under Section 93 of the Finance Act, 2004, which lays down that the Education Cess levied under Section 91 in the case of goods specified in the Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (Department of Revenue). The decision was sustained by the Commissioner (Appeals). Hence the present appeals. 3. After hearing both sides and considering their submissions, we note that the lower authorities were proceeding on an erroneous premise when they considered the Tea Cess as a levy by the Central Government in the Ministry of Finance (Department of Revenue). They, obviously, lost sight ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rate of cess leviable on various grades of tea under sub-section (1) of Section 25 of the Tea Act. Thus it is clear that the Tea Cess levied from the asséssee was not one levied by the Central Government in the Ministry of Finance but one levied by that Government in the Ministry of Commerce. For the purpose of levy of Education Cess on any kind of duty of excise, the latter should be leviable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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