2018 (11) TMI 1962 - SCH - Central Excise

Refund of education/ higher education cess - area based exemption under N/N. 56/2002-C.E. dated 14-11-2002 availed - inclusion of freight component in the transaction value - It was held by CESTAT that The appeals filed by the assessee-appellants contesting the eligibility for refund of education cess are allowed and the appeals regarding assessable value with inclusion of freight element are dismissed - HELD THAT - Appeals admitted. Issue notice on application for stay also.

Summary

Issues involved: Delay condonation, admission of appeals, notice on application for stay, tagging with Civil Appeal D. No. 32521/2018.

In the Supreme Court of India, the judges Mr. A.K. Sikri and Mr. S. Abdul Nazeer, JJ., have passed an order condoning the delay and admitting the appeals. The court has issued notice on the application for stay and tagged the case with Civil Appeal D. No. 32521/2018.