TMI Blog2014 (8) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... ABAD). It is reported that against the aforesaid order passed by the learned tribunal in the case of Sarla Performance Fibers Ltd. (supra), the department preferred Tax Appeal [2013 (4) TMI 481 - GUJARAT HIGH COURT], the Division Bench of this Court has held that against the order passed by the learned tribunal in the case of Sarla Performance Fibers Ltd. (supra), appeal would not be maintainable before this Court and the appeal would be maintainable before the Hon'ble Supreme Court - all these appeals are not required to be entertained and are required to be returned to the appellant to prefer appeals before appropriate Court and/or the Hon'ble Supreme Court to challenge the impugned order passed by the learned tribunal before the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry Higher Education Cess is not leviaable under Section 93(1) of the Finance Act, 2004, upon the 100% EOU in clearances in DTA? [D] Whether in the facts and circumstances of the case, the Tribunal has committed the substantial error of law in holding that the notification No.23/03 CE dated 31/3/2003 of the CBEC is the subordinate piece of legislation and therefore, not to be acted upon, over and above the statutes? 2. Having heard Mr.R.J. Oza, learned counsel appearing on behalf of the department and considering the impugned judgement and order passed by the learned tribunal, it appears that while passing the impugned judgement and order, the learned tribunal has relied upon the decision of the tribunal in the case of Sarla Perform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what they have been paying. In other words, computation of excise duty would have to include component of education cess. On the other hand, if the manufacturers are correct in their stand, such education cess would be excluded. In any case, it would have a direct bearing on the rate at which manufacturers should pay the excise duty on their clearances in the DTA from EOU Units. In that view of the matter, we are of the opinion that the respondents' preliminary objection is required to be upheld. All Tax Appeals are dismissed. 3. In view of the above decision of the Division Bench of this Court, all these appeals are not required to be entertained and are required to be returned to the appellant to prefer appeals before appropria ..... X X X X Extracts X X X X X X X X Extracts X X X X
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