TMI Blog2007 (11) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... ion cess is liable to be demanded - E/484/2007 - 1360/2007 & S. O. No. 1107/2007 - Dated:- 15-11-2007 - [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we find that the appeal itself can be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we proceed to deal with the appeal. 2. The appellants are engaged in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions of learned Counsel for the appellants and learned SDR for the Revenue, we find that, in Circular No. 345/2/2004- TRU (Pt.) dated 10-8-2004, the Central Board of Excise and Customs themselves had clarified that only such duties which were (a) levied and collected as duties of excise/customs and (b) were both levied and collected by the Department of Revenue should be taken into account for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... misled by Rule 3. They thought that, where a duty leviable under a different statute by a different Minis try of the Govt. of India was authorized to be collected by the Central Excise Department, it could be regarded as a levy by the Ministry of Finance. 4. Education cess under Section 93 of the Finance Act, 2004 is one levied as a duty of excise at the prescribed rate, on the aggregate of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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