Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1621 - AT - Central ExciseRectification of mistake - whether education cess and secondary and higher education cess has to be paid for the third time when inputs are supplied by 100% EOU to DTA? - it was claimed that said issue stands covered by the judgment in the case of Kumar Arch Tech Pvt. Ltd. v. CCE, Jaipur-H [2013 (4) TMI 482 - CESTAT NEW DELHI]. instead of noting the above judgment of the Larger Bench, the Tribunal has relied upon the judgment in the case of CCE and-S.T., Ludhiana v. Khanna Paper Mills Ltd. [2015 (9) TMI 1380 - CESTAT NEW DELHI]. Held that: - it is indeed correct that the issue stands covered by the Larger Bench judgment in the case of Kumar Arch. Tech Pvt. Ltd. Instead the Tribunal has erroneously relied upon the judgment in the case of Khanna Paper Mills Ltd., which deals with another issue. In view thereof, it is fit to allow the application seeking rectification of mistake in the Final Order - ROM application allowed.
|