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Issues:
Payment of Education Cess at 2% on the import of Palm Oil. Analysis: The Revenue filed appeals and stay applications against the Commissioner (Appeals) orders regarding the issue of Education Cess payment on Palm Oil imports. The respondent's advocate argued that a previous Bench decision and cases of Reliance Industries Ltd. and Ruchi Health Foods Ltd. supported their stance. However, the Departmental Representative cited Circular No. 26/2007-Cus. stating Education Cess is payable, emphasizing the high revenue implications and referencing case-laws like Seshasayee Paper and Boards Ltd. v. CCE, Salem and Polyspin Ltd. v. CC, Tuticorin. Considering the revenue implications and the Circular not considered in the previous decision, the Tribunal ordered a stay on the operation of the Commissioner (Appeals) orders. The matters were scheduled for a hearing on 30th April, 2009, due to the significant revenue impact of the issue. The decision was pronounced and dictated in open court by the Tribunal.
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