Page 55 - ELT_1st August 2020_Vol 373_Part 3

2020 ] COURT-ROOM HIGHLIGHTS A93

Area Based Exemption in J&K — Refund/Self-credit of
Education Cess (EC) and Higher Education Cess
(HEC) whether permissible?
The Supreme Court Bench comprising Hon’ble Mr. Justice A.M.
Khanwilkar, Hon’ble Mr. Justice Dinesh Maheshwari and Hon’ble Mr. Justice
Sanjiv Khanna on 3-6-2020 issued notice in the Civil Appeal Diary No. 7076 of
2020 with Diary No. 6428 of 2020 filed by Commissioner of Central Excise and
Service Tax, Jammu and Kashmir against the CESTAT Final Order No.
62207/2018, dated 22-3-2018 as reported in 2020 (373) E.L.T. 420 (Tri - Chan.)
(Sun Pharma Laboratories Ltd. v. Commissioner). While issuing the notice, the
Supreme Court passed the following order :
“Learned Additional Solicitor General invited our attention to the
judgment of this Court dated 22-4-2020 in Civil Appeal Nos. 2256-2263 of
2020 titled as Union of India & Another v. M/s. V.V.F. Limited & Another and
connected cases.
Issue notice on the application for condonation of delay, as well as on
the civil appeals, returnable within four weeks.
Dasti, in addition, is permitted.
In the meantime, the operation of the impugned judgment and order
shall remain stayed.”
The Appellate Tribunal in its impugned order had held that refund/self-
credit of Education Cess (EC) and Higher Education Cess (HEC) paid by assessee
was permissible under Area Based Exemption Notificaiton No. 56/2002-C.E. ap-
plicable to Jammu and Kashmir for two reasons. Firstly, Apex Court in 2017 (355)
E.L.T. 481 (S.C.) had held that EC and HEC are in continuation of Central Excise
duty and secondly Notifications Nos. 19/2008-C.E. and 34/2008-C.E. which had
placed restrictions on such refund/self-credit have already been set aside by J&K
High Court in 2011 (269) E.L.T. 194 (J&K).
REPRESENTED BY : Mr. K.M. Nataraj, ASG, Mr. B. Krishna Prasad, AOR,
Ms. Nisha Bagchi and Mr. Apoorv Kurup, Advocates,
for the Petitioner.
Mr. Vikram S. Nankani, Senior Advocate (NP),
Mr. Mahfooz Ahsan Nazki, AOR, Mr. Naresh Thacker,
Mr. Kumar Visalaksh and Mr. Udit Jain, Advocates, for
the Respondent.

Optical Fiber Cable — Classification thereof whether under
Heading 8544 or 9001 of Customs Tariff?
The Supreme Court Bench comprising Hon’ble Mr. Justice A.M.
Khanwilkar, Hon’ble Mr. Justice Dinesh Maheshwari and Hon’ble Mr. Justice
Sanjiv Khanna on 11-6-2020 after condoning the delay admitted the Civil Appeal
Diary No. 3501 of 2020 filed by Vodafone Idea Limited against the CESTAT Final
Order Nos. A/88216-88248/2018-WZB, dated 9-10-2018 as reported in 2020 (373)
E.L.T. 421 (Tri. - Mumbai) (Commissioner v. Vodafone Essar Gujarat Ltd.). While
admitting the appeal, the Supreme Court passed the following order :
“Delay condoned.

EXCISE LAW TIMES  1st August 2020  55