2008 (2) TMI 154

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..... he admissibility of Education Cess in terms of Rule 18 of Central Excise Rules, 2002 prior to 6-9-2004. The Hon'ble Rajasthan High Court in the case of Banswara Syntex Ltd v. Union of India reported in 2007 (216) E.L.T. 16 held that amendment in rebate notification adding Education Cess as duty of excise is clarificatory in nature. The relevant portion of the said decision is reproduced below :- .....

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..... nly clarificatory and by way of abandoned caution, but not a new rebate in relation to Excise Duty or any part thereof as statutorily pronounced as well as specified Excise Duty levied and collected under the Finance Act. 19. The order of appellate authority as well as revisional Authority disallowed the rebate on excise duty payable by the petitioner as surcharge levied on excise duty named as " .....

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..... ed the definition of Excise Duty only in consonance with the meaning of Excise Duty as was existing on the date Notification was issued, even if Explanation would not have been there the term Duty of Excise in ordinary circumstance would have included the surcharge levied as Education Cess in terms of Section 93 of the Act of 2004. 20. In view thereof, we have no hesitation to hold that impugned .....

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