2008 (2) TMI 154

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..... arificatory in nature – hence as per rule 18, rebate of education cess is admissible prior to 6.9.04 – assessee’s appeal allowed - E/1276-1277/2006-SM - 593-594/2008-SM(BR)(PB), - Dated:- 25-2-2008 - Shri P.K. Das, Member (J) [Order per]- Heard both sides and perused the record. 2. The issue involved in this case is the admissibility of Education Cess in terms of Rule 18 of Central E .....

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..... f clause (3) of Explanation, appended to Notification dated 26-6-2001. Consequently, rebate became available on collection of surcharge on Excise Duty under Finance Act, 2004 in terms of existing Notification dated 26-6-2001 immediately. Later Notification including the Education Cess in enumerative definition in the circumstances was only clarificatory and by way of abandoned caution, but not a n .....

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..... not need a separate Notification in that regard. The position may have been different if the Education Cess would have been collected not as surcharge but as an independent levy and matter would have been left to be considered independently for the purpose of providing rebate in respect thereof. The Notification dated 6-9-2004 had included the definition of Excise Duty only in consonance with the .....

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