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Commissioner of Central Excise, Belapur Versus Ion Exchange (I) Ltd.

2016 (2) TMI 593 - CESTAT MUMBAI

Education cess levy - Held that:- Once the measure of customs duty equivalent to Central Excise leviable on the like goods has been worked out, the question of levying Education cess separately in respect of clearance by 100% EOU to DTA does not arise. See Commissioner Versus Meghmani Dyes & Intermediates Ltd. [2014 (11) TMI 615 - Supreme Court of India ] - Appeal No. E/1631/10- Mum - Dated:- 23-10-2015 - MR. S.S. GARG, MEMBER (JUDICIAL) For the Petitioner : Shri Raj Kumar Maji, AC (AR) For the .....

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2% Education Cess and 1% Sec. Higher Education cess along with interest. In reply to this letter, the respondent vide their letter dated 01.10.2009 contested the demand raised by the department and took the defence that they were not liable to pay additional education cess against DTA clearance affected from 31.03.2008. However, to prove their bonafides they had deposited the amount of 1,06,028/- under protest. The letter dated 14.09.2009 was written by the Superintendent in pursuance to the ob .....

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issioner on the following grounds: a) The impugned order is liable to be set aside on the ground that the same had been passed in violation of the principles of natural justice since they were not given any opportunity for personal hearing . b) As per the proviso to Section 3(1) of the Central Excise Act, 1944, the rates of Central Excise duty as mentioned in Section 3(1) are not applicable to the excisable goods which are produced or manufactured in a 100% EOU and brought to any place in7 India .....

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ll goods manufactured or produced in India. d) The goods cleared from an EOU to DTA are treated at par with imported products and aggregate of Customs duty is required to be paid by on such goods by virtue of deemed provision contained in proviso to Section 3 of the Central Excise Act. The question of treating the same as excise duty and charging 3% education cess once again does not arise. e) The appellants have already taken into account 3% education cess as part of CVD while calculating the a .....

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% Education Cess on CVD. Therefore, payment of 3% education cess once again does not arise. g) The Hon'ble High Court of Mumbai vide order dated 20.08.2008 reported in 2009(233)ELT 43 has set aside .the order of the Hon 'be Tribunal in the case of Sarla Polyester Limited Vs. Commissioner of Central Excise, VAPI (2008(226)ELT 238) whereby it was held by the Tribunal that an EOU is liable to pay 2% Education Cess in addition to excise duty payable at the time of clearance of goods through .....

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