TMI Blog2018 (8) TMI 2128X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- Considering the fact that the issue has been settled by the Hon ble Apex Court in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI [ 2017 (11) TMI 655 - SUPREME COURT] , wherein it has been held that education cess/ higher education cess is consequent to duty payable by the assessee-appellants. In that circumstances, the assessee-Appeal appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igher education cess has also been dis-allowed. 2. Heard the parties and considered the submissions. 3. Considering the fact that the issue has been settled by the Hon ble Apex Court in the case of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati - 2017 (355) ELT 481 (SC), wherein it has been held that education cess/ higher education cess is consequent to duty payable by the assessee-appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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