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2013 (11) TMI 434 - HC - Central ExciseAutomobile Excise Cess – Held that:- A combined reading of the notification under the Central Excise Rules and Automobile Duty Rules specifies that the manner of levying, collecting and refund as applicable to the duty are applicable to the Automobile Excise Cess - This aspect of the matter is not considered in the order – Following Banswara Syntex Ltd. v. UOI [2007 (7) TMI 308 - HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR] - while interpreting the education cess levied under the excisable goods allowed rebate on cess though not covered under the notification for the relevant period - All contentions are left open - matter remanded back – Decided in favour of Petitioner.
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