TMI Blog2017 (3) TMI 1621X X X X Extracts X X X X X X X X Extracts X X X X ..... of Kumar Arch Tech Pvt. Ltd. v. CCE, Jaipur-H [2013 (4) TMI 482 - CESTAT NEW DELHI]. instead of noting the above judgment of the Larger Bench, the Tribunal has relied upon the judgment in the case of CCE and-S.T., Ludhiana v. Khanna Paper Mills Ltd. [2015 (9) TMI 1380 - CESTAT NEW DELHI]. Held that: - it is indeed correct that the issue stands covered by the Larger Bench judgment in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ranjan submitted that the issue in the above appeal is whether education cess and secondary and higher education cess has to be paid for the third time when inputs are supplied by 100% EOU to DTA. The said issue stands covered by the judgment in the case of Kumar Arch Tech Pvt. Ltd. v. CCE, Jaipur-H [2013 (290) E.L.T. 372 (Tri.-LB)]. instead of noting the above judgment of the Larger Bench, the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mistake in the Final Order. The above Final Order No. A/30989/2016, dated 20-10-2016 stands modified to the extent as under : The issue in the above case is demand of education cess and secondary higher education cess for the third time when the manufactured goods are supplied by 100% EOU to DTA. The said issue is covered by the decision rendered by Larger Bench in Kumar Arch Tech Pvt. Ltd. [2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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