TMI Blog2018 (2) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... nce placed in respondent own case EID Parry (India) Ltd. Versus CCE & ST, LTU Chennai And Vice-Versa [2017 (9) TMI 876 - CESTAT CHENNAI] - appeal dismissed - decided against Revenue. - E/443/2010 - 42951/2017 - Dated:- 16-11-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) And Shri B. Ravichandran, Member (Technical) Ms. P. Hemavathy, Commissioner (AR), for the Appellant Ms. Michu M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No.23/2003-CE dated 31.02.2003 as amended. A SCN was issued demanding ₹ 59,37,323/- being the excise duty equal to the aggregate duties of the customs, as per the proviso to Section 3 (1) of the Central Excise Act, 1944 along with interest and also proposing to impose penalties. After adjudication the Commissioner held that the respondents are not eligible for the benefit of Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducation cess for the third time while calculating the duty demand has been held in favour of the assessees in the case of Sarla Performance Fibres Ltd. Vs. CCE Vapi-2010-TIOL-408-CESTAT-Ahmedabad and in the respondent s own case vide Final Order No.42067 - 42073/2017 dated 15.09.2017. 4. The adjudicating authority has held in para-15 of the impugned order that once education cess is ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n cess again does not arise. He relied on the decision of the Tribunal in Sarla Performance Fibres Ltd. (supra). We note that the Revenue in the appeal contended that they are filing an appeal against the said order and hence contested the findings of the original authority. We note that the said decision of the Tribunal has been affirmed by the Hon ble Supreme Court in Meghmani Dyes and Interm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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