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2011 (7) TMI 490 - AT - Central Excise100% EOU - SCN issued to the appellants that they had not paid Education Cess @ 2%, amounting to Rs. 1,02,473/-, on DTA clearances of their finished product - The issue for determination before us is whether Education Cess and Secondary and Higher Education Cess are leviable on the clearances made by a 100% EOU in DTA - Appellants submitted that the issue was squarely covered by the decision of the Hon ble Tribunal in the case of Sarla Performance Fibres Ltd. vs CCE, [2010 -TMI - 77378 - CESTAT, AHMEDABAD] - Besides this, also notice that a contrary decision of Tribunal in the case of Sarla Polyester [2008 -TMI - 4436 - CESTAT, AHMEDABAD] - Therefore, it is deem fit to refer the matter to the Larger Bench to consider the following question of law: Whether Education Cess and Secondary and Higher Education Cess are leviable on DTA clearances made by a 100% EOU, even if such cesses were added while calculating the aggregate of duties of customs payable under Customs Act or any other law in force at the time of import of like goods.
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