TaxTMI 
TaxTMI 
2010 (8) TMI 261
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....ue and the learned Advocate Shri Jatin Mahajan for the respondents. 3. The issue sought to be raised in the matters pertains to the refund claim granted by the Commissioner (Appeals) in relation to the education cess and higher education cess which was paid by the assessees and the refund of which is disputed by the Department on the ground that the amount of education cess and higher education cess was not forming part of the excise duty liability which it was paid by the assessees in terms of the Notification No. 34/2001-C.E. dated 28th June, 2001, as amended from time to time. In fact, the same issue was raised earlier in number of matters, some of which were disposed of on 12th August, 2009 in the matter of Jindal Drugs and Others....
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....t into force, there was no cess in the nature of education cess or higher education cess and the same was introduced subsequently, on that count, there is no justification to exclude the cess from the term 'excise duty' while understanding the scope of para 3 of the said Notification. It was further sought to be contended that if the law makers had intention to exclude the education cess and higher education cess from the excise duty while dealing with the matter under the said Notification, the same would have been specifically stated at the time of amendment of the said Notification, which was introduced in the year 2006-2007. The very fact that no such exclusion of cess from the excise duty is revealed in spite of the amendment to the No....
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....ons, that itself will not bind this Tribunal to hold the term 'excise duty' under the said Notification would include education cess or higher education cess. 8. The contention that if the law makers wanted to exclude the education cess and higher education cess from the excise duty, they would have specifically stated so at the time of amendment of the Notification is also devoid of substance. The requirement of such specification would have been there in case the statutory provisions relating to the scope of the term "excise duty" were not clear. Once the law clearly discloses the scope of the term excise duty, it is not necessary for the law makers to further explain the same again under a Notification. 9. Considering the fac....