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TMI Blog2019 (9) TMI 1737X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed. 2. The facts of the case are that the appellant is engaged in the manufacture of motorcycles and engines, components, parts and assemblies thereof. The appellant is located in the State of Himachal Pradesh. Being motivated by Industrial Policy and exemption notification No. 49-50/2003-CE dated 10.6.2003, the appellant started enjoying the exemption from payment of excise duty such as basic excise duty, NCCD, auto Cess, Education Cess and Senior Higher Education Cess under Notification No. 50/2003-CE dated 10.6.2003. Regarding the said exemption under notification, an intimation was given by appellant to the department. On 8.9.2010, the Central excise officials visited the appellants factory and made inquiry about the payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of Tribunal in the case of Hero Motocorp Ltd. vs. Commissioner [2019 (6) TMI 762] and Hero Motocorp Ltd. vs. Commissioner [2019 (7) TMI 485]. He further submits that levy and collection of auto Cess, Education Cess and Senior Higher Education Cess are also not payable by the appellant in terms of decision of Hon'ble Apex Court in SRD Nutrients Pvt Ltd. vs. Commissioner of Central Excise, Guwahati-2017 (355) ELT 481 (SC). He further submits that the demand of Automobile Cess is also not leviable in terms of decision of TVS Motor Co. Ltd. vs. Union of India -[2015 (323) ELT 57 (Kar). He also submitted that the extended period of limitation is also not invokable. Therefore most of the demand is barred by limitation and no penalty is pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise duty, that itself would make any difference to the applicability of the NCCD to excise exempt units. 21. On a proper appreciation of the judicial pronouncement in SRD Nutrients Pvt. Ltd. (supra), we are not inclined to take a different view from the one taken for Education Cess and Secondary & Higher Education Cess, even while considering the issue of NCCD. 22. We may notice that this Court, in SRD Nutrients Pvt. Ltd. (supra) gave its imprimatur to the view expressed by the Rajasthan High Court in Banswara Syntex Ltd. (supra). The rationale is that while there may be surcharges under different financial enactments to provide the Government with revenue for specified purposes, the same have been notified as leviable in the nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner of Central Excsie, Guwahati (supra), has held as under:- "... A conjoint reading of these provisions would amply demonstrate that Education Cess as a surcharge, is levied @ 2% on the duties of excise which are payable under the Act. It can, therefore, be clearly inferred that when there is no excise duty payable, as it is exempted, there would not be any Education Cess as well, inasmuch as Education Cess @ 2% is to be calculated on the aggregate of duties of excise. There cannot be any surcharge when basic duty itself is Nil." 11. Therefore, we hold that while claiming the Notification No. 50/2003-CE dated 10.6.2003, the appellant are not liable to pay Education Cess and Senior Higher Education Cess. 12. With regard to p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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