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TMI Blog2008 (4) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the exempted amount of duty was required to be refunded for operationalising the exemption; Education Cess, which was in the nature of piggy back duty on the excise duties under the Central Excise Act, 1944, Additional Duties of Excise (Goods of Special Importance) Act, 1957 and Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, was also required to be refunded because it was not at all leviable in view of the entitlement to exemption worked out under paragraph 2 of the Notification. The Tribunal set aside the orders passed by the Commissioner of Appeals and allowed the appeals accordingly. Aggrieved by the same, the Commissioner of Customs and Central Excise has preferred these applications raising the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 515 (Bom.), Union of India v. Auto Ignation Ltd, 2002 (142) E.L.T. 292 (Bom.) and Colour Chem. Ltd. v. Union of India, 1998 (98) E.L.T. 303 (Bom.); Punjab and Haryana High Court judgment in Commissioner of Central Excise, Chandigarh v. Suraj Udyog Ltd., 2003 (158) E.L.T. 684 (P & H); Rajasthan High Court judgment in Laxmi Udyog v. Commissioner of Central Excise, 2002 (142) E.L.T. 27 (Raj); Delhi High Court Judgments in Perfect Electric Concern Pvt. Ltd. v. Assistant Collector/CCE, 2000 (118) E.L.T. 578 (Del.), Raipur Grinding Industries Corporation v. Union of India, 2002 (144) E.L.T. 9 (Del.) and Shalimar Rubber Industries v. Union of India, 1998 (103) E.L.T. 217 (Del.). 3. Mr. Magoo, learned Counsel for the Commissioner, Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilarly, in respect of their Unit-II, the respondent-company had filed a refund claim for Rs. 40,68,392/- on account of Central Excise duty and for Rs. 81,368/- on account of Education Cess paid through Permanent Ledger Account for the month of August 2005. The Assistant Commissioner, Central Excise, vide his orders dated September 27, 2005 and October 3, 2005, sanctioned the refund claims of Rs. 32,00,562/- and Rs. 40,68,392/- and rejected the refund claims of Rs. 63,936/- and Rs. 81,368/- on account of Education Cess on the reasoning that Education Cess was not exempted under notification dated November 14, 2002. Aggrieved by the same, the respondent filed appeal before the Commissioner (Appeals), Central Excise, Jalandhar. The Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Act, 1962 are pari materia with the provisions of Section 35G of the Central Excise Act, 1944. Interpreting this provision, the Apex Court held as follows; "It will be seen that sub-section (5) uses the said expression 'determination of any question having a relation to the rate of duty or to the value of goods for the purposes of assessment' and the Explanation thereto provides a definition of it 'for the purposes of this sub-section'. The Explanation says that the expression includes the determination of a question relating to the rate of duty; to the valuation of goods for purposes of assessment; to the classification of goods under the Tariff and whether or not they are covered by an exemption notification; and whether the va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the scope of Section 35L(b) of the Act in Commissioner of Central Excise, Chandigarh v. Suraj Udyog Ltd., 2003 (158) E.L.T. 684 (P & H). Reference may also be made to the Rajasthan High Court decision in Laxmi Udyog v. Commissioner of Central Excise, 2002 (142) E.L.T. 27 (Raj.). The Delhi High Court also had the occasion to consider the scope of Section 35L of the Central Excise Act, 1944 in Perfect Electric Concern Pvt. Ltd. v. Assistant Collector/CCE, 2000 (118) E.L.T. 578 (Del.). 8. The Bombay High Court in Sterlite Optical Technologies Ltd. v. Commissioner of C. Ex., Aurangabad, 2007 (213) E.L.T. 658 (Bom.) also considered the scope of Section 35G of the Central Excise Act, 1944. Placing reliance on Navin Chemicals Mfg & Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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