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2018 (5) TMI 1356 - AT - Central Excise100% EOU - demand of education cess and higher education cess on the duty of excise leviable under the aforesaid proviso for the third time - Held that: - the issue of leviability of education cess and higher education cess for third time on the duty of excise under proviso to Section 3(1) of the Act in respect of the clearance of goods in DTA made by 100% EOU is no longer res integra and has been decided in the favor of the assessee by this Tribunal in the case of Sarla Performance Fibers Ltd. [2010 (2) TMI 335 - CESTAT, AHMEDABAD], where it was held that Aggregate of custom duties once worked out, question of arriving at quantum of excise duty by adding education cess again not arises. Education cess not payable for third time as contended by the department - demand do not sustain - appeal allowed - decided in favor of appellant.
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