TMI Blog2013 (1) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... n of credit of basic excise duty for payment of education cess is to be allowed - there are several other decisions of the Tribunal rendered subsequent to the decision of M/s Sun Pharmaceutical [2006 (7) TMI 454 - CESTAT, NEW DELHI] where similar view has been taken - in favour of assessee. - TAX APPEAL No. 2210 of 2010 - - - Dated:- 23-7-2012 - MR.V. M. SAHAI AND MR. N.V. ANJARIA JJ. Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STAT can rely upon the judgment rendered in another case, without even discussing the merits of the present case? 3. The respondent paid the Education Cess for utilizing the Cenvat Credit of basic excise duty available in the Cenvat credit account. The department demanded the duty and also imposed penalty. The Commissioner (Appeals) allowed the appeal and therefore, the department filed second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of M/s Sun Pharmaceutical, where similar view has been taken. The learned SDR could not submit a copy of the stay order also. 4. We agree with the view taken by the Tribunal; and the appeal is devoid of any merits. Both the substantial questions raised by the appellant do not involve any substantial question of law and therefore, the appeal is dismissed. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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