TMI Blog2017 (8) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... istered by the Departments/Ministries other than the Ministry of Finance (Department of Revenue), though the same are collected by the Department of Revenue as per provisions of those Acts - appeal allowed - decided in favor of appellant. - Ex.1009 to 1015 of 2011 & Ex.193 of 2012 - A/54463–54470/ 2017-EX[DB] - Dated:- 27-6-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. Hemant Bajaj, Advocate for the appellant Sh. H. C. Saini, AR for the Revenue ORDER Per: (Dr.) Satish Chandra All these appeals have been filed by the appellants against the order in appeal No.IND/36-42/2011 dated 01.02.2011; and IND/CEX/000/APP/430/2011 dated 08.11.2011passed by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section only the duty of excise levied and collected in the Ministry of Finance (Department of Revenue) is to be considered for collecting such education cess. The other cesses which are being paid by the appellant are levied by the Ministries of Industries as well as Labour and hence are not required to be included. This view has also been settled in the Tribunal decisions in Commissioner Vs. Sahakari Khand Udyog Mandli Ltd. 2011 (263) ELT 34 (Guj.), B. S. Patel Vs. CCE, Indore vide final Order No.51914/2017 EX(DB) dt. 23.12.2017 and Bombay Burmah Trading Corpn. Ltd. Vs. CCE, Tiruchirapalli 2008 (221) ELT 105 (Tri. Chennai). has also upheld this view. 5. After hearing both sides and on perusal of record, it appears that the Min ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts administered by the Department / Ministries other than the Ministry of Finance (Department of Revenue), though the same are collected by the Department of Revenue as per provisions of those Acts. The matter is covered by Hon ble Gujarat High Court decision in case of Joshi Technologies vs. Union of India (supra) and CESTAT decision in case of Cair India Ltd., (supra), since the Beedi cess is the levy of Ministry of Labour under the Beedies Worker Welfare Act, 1976, which is administrated by the Ministry of Labour only, though it may be that beedi cess is collected by department of revenue, and considering CBEC Circular No.978/2/2014-CS dated 7.2.2014 (supra) and the decisions of the Hon ble Gujarat High Court (supra) and CESTAT (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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