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2010 (2) TMI 335 - CESTAT, AHMEDABAD
100% EOU- The appellant-company is a 100% Export Oriented Unit, inter alia, engaged in manufacture of polyester yarn. As per show cause notice, the duty paid by the appellants is excise duty under proviso to Section 3(1) of the Central Excise Act, 1944. According to Revenue the appellants ought to have paid Education cess @ 2% levied under Section 93 of the Finance Act, 2004 and Rs. 1,98,122/- was recoverable from appellants. Held that- computation of aggregate of customs duty for levy of excise duty gets completed once percentage addition made fot custom duty purpose and by adding another percentage, something extra to custom duty added by department and the same not sustainable. 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.