9911796707
TMI Blog2024 (6) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that the demand confirmed in the against the taxpayer therein was not called for and accordingly set aside the demand therein. The impugned order set aside - appeal allowed. - Hon ble Shri P. Dinesha, Member (Judicial) And Hon ble Shri M. Ajit Kumar, Member (Technical) Shri J. Shankarraman, Advocate for the Appellant Shri Anoop Singh, Authorized Representative for the Respondent ORDER Per P. Dinesha, Brief facts of the case as set out in the impugned Order in Appeal No. 110/2014-CE dated 26.2.2014 are that the taxpayer is a 100% export oriented unit; had paid Education cess and Secondary and Higher Education Cess on the countervailing duty and basic customs duty without paying the same on the excise duty that was determined as payable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aced on the record, we have also gone through the judicial precedents relied upon by the ld. advocate during the course of arguments. The only issue to be decided by is, whether Revenue authorities are justified in demanding Education cess and SHE cess even on the excise duty determined as payable? 5. Learned Advocate would contend at the outset that the very same issue has been decided by this very bench in the case of M/s. Kanam Latex Industries Pvt. Ltd. Vs. CCE, Tirunelveli vide Final Order No.40088/2024 dated 25.1.2024, the Bench has set aside the impugned order therein whereby similar demands were raised. 6. We have gone through the order (supra) relied upon by the ld. Advocate of this Chennai Bench and the Bench, after having conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the tax on which it is levied as surcharge, the mode or measure of this levy is surcharge at the rate of 2% and 1% on the existing levies i.e. the taxes being collected by the Government as - (a) Central excise duties under Central Excise Act, 1944 or any other law in force; (b) customs duties under Customs Act, 1962 read with Customs Tariff Act, 1975 or any other law in force; and (c) Service tax levied under Section 66 of the Finance Act, 1994. Since the cess levied as surcharge under Section 91 of Finance Act, 2004 and Section 136 of Finance Act, 2007 has to be on the existing levies, the existing levies, obviously, would not include this cess. For this reason only, Sections 93 94 of Finance Act, 2004 and Sections 138 and 139 of Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctly enacted it, but while interpreting general words of taxation, the same cannot be so interpreted as to tax the subject twice over to the same tax. In our view, it is this principle which has to be kept in mind while calculating education cess and S H cess on DTA clearances of a 100% EOU. Since the DTA clearance of a 100% EOU attract central excise duty and in terms of proviso to Section 3(1) of Central Excise Act, 1944, the measure of the excise duty leviable is aggregate of duties of customs charged on import of like goods into India under Customs Act, 1962 read with Indian Customs Tariff Act, 1975 or any other law for the time being in force, this aggregate of duties of customs on which education cess under Section 93 of Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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