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2024 (5) TMI 1052 - CESTAT AHMEDABADCalculation of education cess and higher secondary education cess on the excise duty chargeable on the goods cleared by 100% export oriented unit into DTA - HELD THAT:- It is found that even though in the matter the issue in hand is pending before Hon’ble Supreme Court in case of SARLA PERFORMANCE FIBERS LTD. VERSUS COMMISSIONER OF C. EX., VAPI [2010 (2) TMI 335 - CESTAT, AHMEDABAD], there is no stay granted to the Revenue. Moreover, in the appellant’s own case MEGHMANI DYES & INTERMEDIATES LTD. VERSUS COMMR. OF C. EX., AHMEDABAD [2010 (4) TMI 1026 - CESTAT AHMEDABAD] following the decision of Sarla Performance Fibres Limited, this Tribunal has passed the order in their favour and the same was upheld by the Hon’ble Supreme Court in COMMISSIONER VERSUS MEGHMANI DYES & INTERMEDIATES LTD. [2014 (11) TMI 615 - SC ORDER]. The Tribunal in the case of M/s. Sarala Performance Pvt. Ltd. held that once the measure of Customs duty equivalent to Central Excise duty had been calculated, there was no need to levy Education Cess separately for clearances by 100% EOU to DTA. In view of the above decision of the Tribunal which was upheld by the Hon’ble Supreme Court in the appellant’s own case, the present appeal does not survive - appeal of Revenue dismissed.
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