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2021 (2) TMI 408 - HC - Central ExciseEntitlement of the appellant to credit of additional duty of customs, education cess, secondary and higher education cess and special duty of customs paid on polyurethane resin for payment of CENVAT duty - Process amounting to manufacture or not - HELD THAT:- Since the related appeal is of the year 2013, it would be just and proper to hear the appeal at an early date. Moreover, though the show cause notices may be post the decision of CESTAT which is being examined in the related appeal, those draw sustenance from the reasons recorded in the order of the CESTAT which is the subject matter of the related appeal. It would be in the interest of justice if the show cause notices are not proceeded further till we decide the related appeal - Application disposed off.
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