Custom, Excise & Service Tax Tribunal
M/S Srd Nutrients Pvt. Ltd vs Commr. Of Central Excise & Customs, ... on 22 December, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, EAST REGIONAL BENCH : KOLKATA
Ex. Appeal Nos.565-570/09
& Ex. Appeal Nos.606-608,610/09
Arising out of Order-in-Appeal No.05/DB/CE(A)/GHY/09 dated 31.7.09,
03/GHY/CE(A)/GHY/09 dated 10.8.09 both passed by Commr. of Central Excise & Customs (Appeals) Guwahati.
SHRI S. S. KANG, HONBLE VICE PRESIDENT
1. Whether Press Reporters may be allowed to see
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not? :
3. Whether His Lordship wishes to see the fair copy
of the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
M/s SRD Nutrients Pvt. Ltd.
APPELLANT(S)
VERSUS
Commr. of Central Excise & Customs, Guwahati
RESPONDENT (S)
APPEARANCE None for the Appellant (s) Shri B. B. Agrawal, Jt. CDR for the Department CORAM:
SHRI S. S. KANG, HONBLE VICE PRESIDENT Date of hearing & decision : 22.12.2009 ORDER NO.. Per Shri S. S. Kang :
Heard the ld. Jt. CDR for the Department. The appellants made a request by filing a written submission to decide the appeals on merit.
2. As a common issue is involved in these appeals, therefore, they are being taken up for disposal together.
3. In the present appeals, the dispute for consideration is as to whether the education cess and higher education cess which was paid along with excise duty in terms of Notification 20/2007-CE dated 25.4.2007 as amended are also refundable along with excise duty paid under the said Notification. The applicants relied upon the decisions of the Tribunal in the cases of Bharat Box Factory Ltd. Vs. Commr. of Central Excise, Jammu reported in 2007 (214) ELT 534 (Tri.-Del.) and Cyrus Surfactants Pvt. Ltd. Vs. Commr. of Central Excise, Jammu reported in 2007 (215) ELT 55 (Tri.-Del.).
4. The Revenue submitted that the issue involved in these appeals is now settled by the Division Bench of the Tribunal in the case of CCEx. Vs. Jindal Drugs Ltd. & Others vide Final Order Nos.900A to 1143A/2009 EX [DB] dated 12.8.2009. The contention of the Revenue is that the Tribunal in the case of Jindal Drugs Ltd. & Others (cited supra) after taking into consideration the decisions of the Tribunal now relied upon by the appellants held that the refund of education cess and higher education cess is not admissible.
5. I find that the Notification No.20/2007 CE dated 25.4.2007 is pari materia to Notification No.56/2002 dated 14.11.2002 as admitted by the appellants in the written submissions. The Tribunal in the case of Jindal Drugs Ltd. & Others (cited supra) held that the refund of education cess and higher education cess under Notification No.56/2002 dated 14.11.2002 is not admissible. In view of the above decision of the Tribunal, I find no merit in the present appeals and the same are dismissed.
(Dictated and pronounced in the open Court) Sd/ (S. S. KANG) VICE PRESIDENT mm 2 Ex. Appeal Nos.565-570/09 & Ex. Appeal Nos.606-608,610/09