TMI Blog2015 (10) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon’ble Gujarat High Court in the case of M/s. Madura Industries Textiles (2013 (1) TMI 352 - GUJARAT HIGH COURT) the impugned order cannot be sustained and it is set-aside - Decided in favour of assessee. - Appeal No. : E/208/2012 - ORDER No. A/10683/2015 - Dated:- 26-5-2015 - Mr. P.K. Das, J. For Appellant: Ms. Dimple Gohil, Advocate For Respondent : Shri Lalatendu Patra, Authorise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducation 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 appeal before the Customs, Excise and Service Tax Appellate Tribunal ('the Tribunal' for short). The Tribunal dismissed the appeal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 2. In view of the decision of the Hon ble Gujarat High Court in the case of M/s. Madura Industries Textiles (supra) the impugned order cannot be sustained and it is set- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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