TMI Blog2017 (5) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... - demand upheld - penalty set aside - appeal allowed - decided partly in favor of Revenue. - C/21223/2015-DB - A/30276/2017 - Dated:- 24-2-2017 - Mr. (Dr.) Satish Chandra, President And Mr. Madhu Maohan Damodhar, Technical Member Shri M. Chander Bose, Jt. Commissioner(AR) for the Appellant Shri Sudhakar, Advocate for the Respondent. [Order per: (Dr.) Satish Chandra. ] The present appeal is filed against Order-in-Appeal No.04/2015(V)CUS dt. 11/03/2015. 2. The brief facts of the case are that the respondents were engaged in the manufacturing of excisable goods viz. Cement falling under chapter heading No.25232910, 25232930 25232940 of Central Excise Tariff Act, 1985. In connection with the said activity, the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate for the respondent. 4. After hearing bath sides and on perusal of records that identical issue has come up before the Tribunal in the case of Singareni Collieries Co. Ltd. Vs. CCE, Hyderabad-II [2016(341) ELT 378 (Tri. Hyd.)] where the issue was decided against the assessee by observing as under: 18. It is also noted that vide the Finance Bill, 2015 which subsequently was passed in Parliament and received the assent of the President inter alia, Education Cess and Secondary Higher Education Cess leviable all excisable goods were fully exempted. However, the Government, with the approval of the legislature, considered it necessary to issue separate notifications for rescinding the 2010 notification, which exempted Clean Ene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of excise under section 136 read with 138 of the Finance Act, 2007 is also being fully exempted. In this regard, notification No.15/2015-Central Excise dated 1 st March, 2015 refers. (5) S. no. 1A and 1B of notification No.23/2003-Central Excise, dated 31-3-2003 exempt the Customs component of Education Cess and Secondary Higher Education Cess. Since Education Cess and Secondary Higher Education Cess leviable on excisable goods are being fully exempted, there will be no levy of these Cesses either on CVD while calculating the aggregate of the duties of customs or on excise duty leviable under the proviso to section 3 of the Central Excise Act, 1944. Therefore, the entries S. No.1A and 1B are being omitted. Also, the entries at S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2010 hence Education Cess and S.H.E. Cess shall be leviable on Excise Duty Coal. 18.3 The above discussions will put the final nail on the argument of the learned Counsel that exemption of E. Cess and S.H.E Cess vide Notification No.28/2010-Central Excise and 29/2010-Central Excise, born dated 22 nd June, 2010, also meant that the Notification simultaneously exempted E.Cess and S.H.E Cess on duty of excise. If this was the case, there would have been no need for the Government to issue, after four years, Notification No.15/2015-Central Excise, dated 1 st March, 2015 specifically exempting duty of excise from E. Cess and S.H.E. Cess, on all excisable goods. Only because all excisable goods now stood exempted from E. Cess and S.H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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