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2013 (8) TMI 5 - AT - Central ExciseCalculation of Education Cess on the excise duty chargeable by EOU for the goods cleared into DTA – Held that:- The Larger Bench, in the case of Kumar Arch Tech Pvt. Limited vs. CCE, Jaipur-II, as reported at - [2013 (4) TMI 482 - CESTAT NEW DELHI] has specifically held in favour of the assessee and answered the reference accordingly and in the case in hand, the assessee has been following the very same procedure - Decision of the Larger Bench is binding on the Division Bench, thus, applicable in favor of assessee in the present case – Decided in favor of Assessee.
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