2016 (10) TMI 340

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..... or the respondent ORDER Per M. V. Ravindran This appeal is directed against Order-in- Appeal No.  PII/MMD/298/2012 dated  19.12.2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the demand of Education Cess and Secondary and Higher Education Cess being the amount short paid for DTA clearances during the period January 2007 to December .....

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..... EOU.   The very issue was referred to the Larger Bench in the case of Kumar Arch Tech.Pvt. Ltd. (supra) wherein in para 2 the Larger Bench has reproduced the question of law which was referred to them:- "Whether education cess and S&H cess are chargeable on DTA clearance made by 100% EOU even if such cesses were added while calculating the aggregate duties of customs payable under the .....

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