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2014 (3) TMI 273 - AT - Central ExciseEducation Cess - Commissioner (Appeals) has held that appellants are not required to pay Education Cess and Secondary Higher Education Cess on the Jute Cess collected by the Revenue under Jute Manufacture Cess Act, 1983 - Held that:- Sugar cess levied under Sugar Cess Act, 1982 was not a duty of excise for the purpose of levy of Education Cess - provisions of Sugar Cess Act and the Jute Manufacture Cess Act are similar - officers have violated the instructions of C.B.E. & C. by filing the appeals. It has to be noted that instructions were issued in exercise of powers vested in C.B.E. & C. under Section 35R of Central Excise Act, 1944 and by filing appeals against the instructions, officers have contravened the provisions of Central Excise Act - Following decision of Commissioner v. Sahakari Khand Udyog Mandli Ltd. [2010 (3) TMI 718 - GUJARAT HIGH COURT] - Decided against Revenue.
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