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2012 (7) TMI 846 - AT - Central ExciseRefund of Education Cess - Notification No. 56/2002-C.E., dated. 14-11-2002 - Held that:- From plain reading of the Notification No. 56/2002-C.E., it is clear that this notification issued under Section 5A(1) of Central Excise Act, 1944, Section 3(3) of Additional Duties of Excise (Goods of Special Importance) Act, 1957 and Section 3(3) of Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 exempts the duties levied by these three acts only to the extent as mentioned in this notification. This notification does not mention the Education Cess levied under Finance Act, 2004 and Finance Act, 2007 as being covered by this exemption. When Notification No. 123/74-C.E dated 1-8-74 and No. 27/81-C.E. dated 1-3-81 issued under Rule 8(1) of Central Excise Rules, 1944 (corresponding to Section 5A of Central Excise Act, 1944) exempted the goods “from the duty leviable thereon”, according to well recognised canons of construction of statutes, these exemptions should be read as granting exemption only in respect of duty of excise payable under the Central Excise Act, 1944 and the exemption cannot be extended to any other duty leviable on the goods under some other Act. Accordingly, the Apex Court in this case held that these exemption notifications would not cover the Special Duties of Excise leviable under Finance Act, and Additional Duty of Excise, leviable on the goods under Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Following decision of CCE, Jammu v. Jindal Drugs Ltd. [2009 (8) TMI 812 - CESTAT, NEW DELHI] - Decided in favour of Revenue.
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