2014 (10) TMI 277

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..... ENT Per: P R Chandrasekharan: The miscellaneous application and appeal are directed against Order-in-Original YDB/262/RGD/2011 dated 03.01.2011 passed by the Commissioner of Central Excise (Appeals), Mumbai-III. Vide the impugned order, the learned lower appellate authority has held that while computing the Excise duty element on the goods cleared by the appellant M/s Neelikon Foods Dyes and Che .....

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..... , since the same is infructuous. 3. The ld. Counsel for the appellant submits that the issue involved in the present appeal is squarely covered by the decision of the Larger Bench in the case of Kumaran R. Tech Pvt. Ltd. - 2013 (219) ELT 372, wherein the question for consideration before the Larger Bench was while computing the Customs duty on the DTA clearance effected by a 100% EOU, education c .....

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..... d. case (cited supra). Therefore, the ratio of the said decision would squarely apply. Accordingly, we hold that there is no need to include the cess again on the Excise duty equal to the aggregate of the Customs duty and, therefore, the impugned demands are not sustainable in law. Accordingly, we set aside the impugned order and allow the appeal with consequential relief, if any, in accordance wi .....

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