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2019 (12) TMI 845 - AT - Central Excise100% EOU - alleged wrong calculation of Education Cess and Higher Education Cess - double taxation - demand of differential amount alongwith interest and penalty - HELD THAT:- The issue of levy of Edu. Cess and Higher Edu. Cess thrice time in computing the applicable customs duty as per provisions of Section 3(1) of the Central Excise Act, 1944 in relation to clearance made by a 100% EOU in DTA is no more res integra and covered by the Larger Bench of this Tribunal in the case of KUMAR ARCH TECH PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II [2013 (4) TMI 482 - CESTAT NEW DELHI] where it was held that the education cess and S&H cess would be chargeable only once under Section 93 of Finance Act, 2004 and Section 138 of Finance Act, 2007 on the sum of basic customs duty and Additional customs duty. Demand set aside - appeal dismissed - decided against Revenue.
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