9911796707
TMI Blog2008 (3) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central duty of Central Excise, the measure of the same is equivalent to 50% of the aggregate duties of the Customs, leviable under the Customs Act, 1962 or any other law for the time being in force. At the time of clearance in DTA, the appellants have discharged the Central Excise duty equivalent to 50% of the aggregate duties of basic customs duty, special excise duty and the education cess paid at the time of import of the goods and there is no dispute about the same. 2. The dispute in the present appeal relates to the payment of education cess at the time of clearance of the goods in DTA. The appellant's main contention is that in as much as the Customs education cess stand paid by them at the time of import of the goods, furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to be discharged under proviso to main section (c) That there is no short payment of duty or contravention of provisions and therefore the imposition of penalty is baseless and not tenable. 3. The appellate authority has not accepted the above contention of the appellant and has confirmed the demand. The said order is challenged before us. 4. In terms of the provisions of Section 3 of the Central Excise Act, 1944, the duty of excise levied and collected on excisable goods manufactured and cleared by a 100% EOU, shall be an amount equal to the aggregate of the dues of the customs, which would be leviable on the goods produced or manufactured outside India, if imported in India. It is seen that the Larger Bench decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , from the provisions, it is clear that the Education Cess is to be levied on all duties of excise including special duty of excise or any other duty of excise and it is to be levied in addition to any other duties of excise chargeable on such goods. As the duty paid by the 100% EOU for making clearances in to DTA has been described as the duty of Excise by the statute, there can not be any argument about the nature of duty. Once it is established that the duty paid is excise duty, there being no scope for any dispute in the light of specific wordings in the statute irrespective of the manner of calculation, the Education cess has to be leived on such excise duty in addition of the excise duty as per the provisions of Clause 83 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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