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M/s. Tozai Safety P. Ltd. Versus Commissioner of Customs & Central Excise, Kolhapur

2016 (10) TMI 340 - CESTAT MUMBAI

100% EOU - demand of Education Cess and Secondary and Higher Education Cess - DTA clearances - 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 .....

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DELHI] apply where it was held by the Larger Bench after going through the provisions of Section 91, 93 & 94 of the Finance Act, that the education cess and S&H cess would be chargeable only once under Section 93 of Finance Act, 2004 and Section 138 .....

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avor of appellant. - Appeal No. E/86272/13 - Dated:- 10-8-2016 - Shri M.V. Ravindran, Member (Judicial) And Shri C.J. Mathew, Member (Technical) Shri V.B. Gaikwad, Advocate for the appellant Shri S. Hasija, Supdt.(AR) for the respondent ORDER Per M. .....

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ucation Cess being the amount short paid for DTA clearances during the period January 2007 to December 2011 by the appellant who is a 100% export oriented unit or otherwise. 4. Ld. counsel at the outset submits that the very same issue was referred t .....

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sioner (Appeals) in subsequent orders for the subsequent period set aside the Order-in-Original. 5. Ld. Departmental Representative reiterates the finding of the lower authorities. On perusal of the records, we find that the issue as stated hereinabo .....

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