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2014 (8) TMI 254 - HC - Central ExciseDTA clearance by 100% EOU - Levy of Eduction cess (for the third time) on the aggregate of the duties of the customs - whether a Tribunal is justified in holding that the education cess is not leviable under Section 93 (1) of the Finance Act, 2004 upon the 100% EOU in clearance of DTA? - Notification No. 23/03 CE dated 31.03.2003 ignored by Tribunal - Maintainability of appeal - Held that:- While passing the impugned judgement and order, the learned tribunal has relied upon the decision of the tribunal in the case of Sarla Performance Fibers Ltd. Versus CCE, Vapi, reported in (2010 (2) TMI 335 - CESTAT, AHMEDABAD). It is reported that against the aforesaid order passed by the learned tribunal in the case of Sarla Performance Fibers Ltd. (supra), the department preferred Tax Appeal [2013 (4) TMI 481 - GUJARAT HIGH COURT], the Division Bench of this Court has held that against the order passed by the learned tribunal in the case of Sarla Performance Fibers Ltd. (supra), appeal would not be maintainable before this Court and the appeal would be maintainable before the Hon'ble Supreme Court - all these appeals are not required to be entertained and are required to be returned to the appellant to prefer appeals before appropriate Court and/or the Hon'ble Supreme Court to challenge the impugned order passed by the learned tribunal before the Hon'ble Supreme Court, if permissible under the law. Under the circumstances, all these appeals are not entertained and are disposed of - Decided against Revenue.
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