TMI Blog2023 (3) TMI 1456X X X X Extracts X X X X X X X X Extracts X X X X ..... - MADRAS HIGH COURT] has applied CBIC circular No. 02/2020-Customs dated 10.01.2020 for non-recovery of education cess, and higher secondary education cess and requested to follow the said ruling and allow the appeal. In view of the ruling by Hon ble Madras High Court, the benefits conferred under clause 11 of circular No. 02/2020- Customs dated 10.01.2020 applied to education cess and higher secondary education cess. In the result the confirmation of demand in both the Order-in-Original is set aside. Appeal allowed. - HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Ms. Shamita J. Patel, Advocate for the Appellant Shri Ram Kumar, Authorized Representative for the Respondent ORDER Per: Anil G. Shakkarwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be initiated upon. The appellants preferred appeals before this Tribunal in respect of order to pay in cash education cess and higher secondary education cess in both the cases. 3. Heard the learned counsel for the appellant, learned Counsel for the appellant has submitted that though the said circular was in respect of non-recovery of social welfare surcharge, Hon ble High Court of Madras in the case of KTV Health Food Pvt. Ltd. Vs Commissioner of Customs reported at 2022 (381) ELT 66 (Madras) has applied the said circular for non-recovery of education cess, and higher secondary education cess and requested to follow the said ruling and allow the appeal. 4. Heard the learned AR. He has supported the impugned order. 5. I have ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equally unsustainable. Hence, it is liable to be interfered with. 28. In view of the aforesaid discussions, this Court is inclined to pass the following orders : The impugned order is hereby quashed. As a sequel, there shall be a direction to the respondent to give the benefit of Clause 11 of Circular No. 2/2020, dated 10.01.2020 to the petitioner. 29. With the above directions, the writ petition stands allowed. However, there shall be no order as to costs. Consequently, the connected miscellaneous petition is closed. 6. In view of the ruling by Hon ble Madras High Court. I applied the benefits conferred under clause 11 of circular No. 02/2020- Customs dated 10.01.2020 to education cess and higher secondary educat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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