TMI Blog2013 (1) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty for payment of education cess is allowed relying on CCE Vapi Vs. M/s Balaji Industries [2008 (7) TMI 215 - CESTAT AHEMDABAD] - in favour of assessee. - E/819 of 2012 - - - Dated:- 11-1-2013 - Mr. M.V. Ravindaran, J. Appellant by : Shri K.I. Vyas, Advocate Respondent by : Shri K.N. Joshi, A.R. Per : Mr. M.V. Ravindaran; When this stay petition is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industrial Textiles was carried in appeal by the Revenue in Appeal No. 2210 of 2010. The Hon'ble High Court of Gujarat, while hearing and disposing the tax appeal on 23.07.2012 has recorded the following judgment:- (Per : HONOURABLE MR. JUSTICE V. M. SAHAI) 1. We have heard learned counsel Mr.R.J. Oza, assisted by learned counsel Ms. Mittal Gokani for the appellant and learned counsel Mr. D. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty and also imposed penalty. The Commissioner (Appeals) allowed the appeal and therefore, the department filed second appeal before the Customs, Excise and Service Tax Appellate Tribunal ('the Tribunal' for short). The Tribunal dismissed the appeal of the appellant on the ground that the benefit of utilization of credit of basic excise duty for payment of Education Cess could be allowed. It is nec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volve any substantial question of law and therefore, the appeal is dismissed. 5. It can be seen from the above reproduced judgment that the order of the Tribunal in the case of Balaji Industries, which has been followed by various other decisions, has been upheld by the Hon'ble High Court of Gujarat. Accordingly, I find that the impugned order is liable to be set-aside. 6. In view of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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