TMI Blog2008 (7) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... r and paper boards - Once it is established that paper cess being paid by the paper industries is an excise duty in the eyes of law, it must be included with the other excise duty (B.E.D., S.E.D., Cess etc.) while calculating the correct amount of education cess @ 2% as prescribed, under Central Excise Law - appeal allowed - decided in favor of Revenue. - E/1206-1207/2007 - A/1316-1317/2008-WZB/A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty/customs levied and collected by the department and Revenue is not correct in view of the fact that the above clarification clearly states that duties levied and collected as duties of excise should be taken into account for calculating Education Cess. Counsel for the respondent Shri S.J. Vyas, states that the orders of the Commissioner (Appeals) are correct and he relies on Board s Circular is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He drew attention to the words used levied and collected by the department of the Revenue. He states that in this case paper cess is levied by the Ministry of Industries and imposition is under Section 9 of Industries (Development and Regulation) Act, 1951. Only amounts which are levied and collected as clues of excise/customs, should be taken into account according to the Circular. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s), @ 2%, calculated on the aggregate of all duties of excise (including special duty of excise or any other duty of excise but excluding education cess on excisable goods) which are levied and collected by the Central Govt. in the Ministry of Finance (Deptt. of Revenue), under the provisions of the Central Excise Act, 1944 or under any other law for the time being in force. 22. In this connect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty of excise and levied as well as collected only in the name of cess for the purpose of development of industries under Industries (Development and Regulation) Act, 1951 on paper and paper boards. Once it is established that paper cess being paid by the paper industries is an excise duty in the eyes of law, it must be included with the other excise duty (B.E.D., S.E.D., Cess etc.) while calculat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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