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TMI Blog2015 (4) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No.56/02-CE dated 14.11.02, they are availing of this exemption. The period of dispute in this case is from January, 2013 to March, 2013. Notification No.56/02-CE dated 14.11.02 exempts the goods mentioned in Annexure I to this exemption notification and the manufactured and cleared from the unit located in the industrial areas notified in Annexure II to this notification from the duty leviable under section 3(1) of Central Excise Act, 1944, Additional Excise Duties leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957 [AED(GSI)] and Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 [AED (T&TA)] to the extent of these duties are paid through PLA after payment of duty in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er specified in this notification, whichever is lower. The appellant in this case had claimed refund in excess of the cap specified by the amending notification No.19/08-CE dt.27.3.08 and Notification 34/08-CE dt.10.6.08. 3. The second point of dispute in this case is as to whether the education cess and secondary and higher secondary education cess (S&H cess) paid through PLA are also exempted in this notification. According to the appellant, they had not taken self-credit of education cess and S&H cess paid through PLA while according to the department, they have taken credit to the extent of Rs. 2,63,949/-. 4. The Commissioner (Appeals) by the impugned order has dismissed the appeal as premature on the ground that while Single Bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 19/08-CE dt.27.3.08 and Notification 34/08-CE dt.10.6.08 and High Court vide its order dated 12.4.2012 in respect of writ petition has ordered that --- implementation of the notification under challenge shall await the result of LPA as is pending judgement dated 23.12.2010 . In our view pending decision of LPA, the department cannot implement amending Notification 19/08-CE dt.27.3.08 and Notification 34/08-CE dt.10.6.08 which have been challenged by the appellant before the High Court. Therefore, appeal filed by the appellant against the Assistant Commissioner s order rejecting the refund claim, cannot be said to be premature. The Commissioner (Appeals) should have disposed of the appeals after decision of the LPA filed by the department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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