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TMI Blog2024 (11) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirming the demand of Cess along with interest but set aside the penalty imposed under Rule 25 of the Central Excise Rules, 2002. Since, the issue involved in both the appeal are common therefore taken up together for discussions and disposal. The details of both the appeal are given herein below: Period ('Relevant Period') 01.04.2010 to 31.12.2010 01.01.2011 to 30.09.2011 Show cause Notice ('SCNs') 13.04.2011 08.012.2011 Orders-In-Original 31.12.2012 18.04.2013 Order-in-Appeal ('impugned order') 12.11.2013 Demand of cess Rs. 1,82,604 under Section 11A of Central Excise Act, 1944 ('the Act') Rs. 2,22,/931 under Section 11A of the Act Interest Under Section 11AB of the Act 2. Briefly the facts of the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducation cess and secondary and higher education cess are levied and collected by the Central Government through the Department of Revenue in the Ministry of Finance under Section 91 read with section 93 of Finance Act, 2004 and Section 136 read with Section 138 of Finance act, 2007 respectively; whereas, the automobile cess is levied by the Central Government through the Department of Heavy Industries in Ministry of Heavy Industries and Public Enterprises under Section 9(1) of Industries Act read with Rule 2 (c ) of cess Rules. 5. She further submits that education cess and SHE cess are levied at prescribed percentage on the aggregate of all duties of excise which are levied and collected by the Central Government in the Ministry of Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Ultratech Cement Ltd. v. CCE, Indore, 2017 (8) TMI 352 - CESTAT New Delhi. * B.S. Patel v. C.C.E., Indore, 2017 (3) TMI 1140-CESTAT New Delhi * Commissioner, Central Excise & Service Tax, Vapi v. M/s. Shah Pulp & Paper Mills Ltd., 2015-TIOL-2583-CESTAT-AHM * Mahindra & Mahindra Ltd. v. CCE, Mumbai, 2023 (384) E.L.T. 688 (Tri.- Bom.) * Commissioner of Customs v. M/s. Shakti Sugars Ltd., 2020 (372) E.L.Τ. 577 (Tri.-Chennai) * Mahindra & Mahindra Ltd. v. CCE, Mumbai, 2007 (211) E.L.T. 481 (Tri.- Bom.) * Mahindra & Mahindra Ltd. v. CCE, Mumbai-V, 2020 (371) Ε.Ε.Τ. 481 (Bom.) 7. She further submits that automobile cess cannot be regarded as levy under the Act. Moreover, automobile cess is not levied on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as collected by the Department of Revenue. This issue has been considered by the Tribunal in the case of Tafe Ltd. Vs. Commissioner of Central Excise, wherein it has been held as under: "3. After considering the submissions of learned Counsel for the appellants and learned SDR for the Revenue, we find in Circular No. 345/2/2004-TRU (Pt.) dated 10.08.2004, the Central Board of Excise and Customs themselves had clarified that only such duties which were (a) levied and collected as duties of excise/customs and (b) were both levied and collected by Finance Act. 2004. It goes without saying that this clarification of the Board is binding on the Revenue. This apart, we have Independently examined the relevant provisions of the industries (De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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