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2017 (3) TMI 9 - CESTAT ALLAHABADWhether Education and Secondary and Higher Education Cess is chargeable on Sugar Cess - CBEC Circular No. 345/2/2004-TRU(Pt.) dated 10.08.2004 - Held that: - eard the learned counsel for respondent-assessee. She has submitted that this Tribunal in the case of Sahakari Khand Udyog Mandli Ltd Vs CCE, Daman reported at [2008 (8) TMI 98 - CESTAT, AHMEDABAD ] has held that Sugar Cess though levied as duty of Excise, the said Cess is not levied by Ministry of Finance and by relying upon the said Board of Circular dated 10.08.2004, Sugar Cess cannot be included for the purpose of computation of Education Cess - Decided in favor of the assessee.
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