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2012 (8) TMI 345 - CESTAT, AHMEDABADDischarge of Education Cess wherein Education Cess is to be calculated as a percentage of excise duty levied and collected - assessee contending that once duty liability is exempt, cess has to be nil - Held that:- It was held in case of Indo Farm Tractors & Motors Ltd (2007 (7) TMI 150 - HIGH COURT, HIMACHAL PRADESH ) that Education Cess which is levied as a percentage of excise duty can be calculated irrespective of the fact whether the excise duty payable on such goods exempted. Hence, excise duty can always be calculated even if it is not collected and on this notional calculation, the education cess can be calculated. This cess has to be collected in terms of the Finance Act - Decided against assessee.
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