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2010 (4) TMI 512 - CESTAT CHENNAIDemand and Penalty - applicability of Rule 8 of Central Excise Rule, 2002. Although section 93 of Finance Act, 2004 sets out that Education Cess levied under section 91 of the Finance Act, 1994 shall be a duty of excise, Rule 2(e) of Central Excise Rule, 2002 defines 'duty' as duty payable under section 3 of Act. Education cess is payable under Rule 8 of Central Excise Rule, 2002 for delay in payment of cess. Impugned order set aside.
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