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2010 (7) TMI 416 - AT - Central ExciseLevy of Education cess on compounded levy - The conjoint reading of Rule 15, Rule 2(e) of the said Rules and Section 3 of the said Act makes it abundantly clear that the scheme which can be introduced in terms of Rule 15 giving option to the manufacturer in that regard would be in relation to the duties payable in terms of Section 3 of the said Act. Section 3 specifically refers to the duties specified in first and second schedule to the Central Excise Tariff Act, 1985. - education cess and higher education cess cannot be said to be part of the compounded levy determined under the compounded levy scheme in terms of Notification No. 34/2001-C.E., dated 28-6-2001 read with Rule 15 of the said Rules. - Education Cess to be levied on compounded levy Appeal – Adjournment of hearing – Adjournment sought on the ground that ring ceremony required to be attend on day fixed for hearing – letter seeking adjournment was received in the open Court - date of hearing was fixed with the consent of both parties - matters were adjourned on so many occasions - application can never be a ground for adjournment.
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