TMI Blog2008 (8) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... ted back to the tribunal for de novo consideration and decision in accordance with law. - 96 of 2008 - - - Dated:- 20-8-2008 - D.K. Deshmukh and J.P. Devadhar, JJ. [Order]. - P.C. : By consent of parties, the appeal is heard finally. 2. The question that arises for consideration in this appeal is whether the goods manufactured by hundred per cent EOU (Export-Oriented Undertaking) when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Cess is treated as part of excise duty. We, therefore, find prima facie substance in the submission made on behalf of the Appellant that when the goods manufactured by E.O.U., which are brought to any other place in India are to be treated as imported goods for the purpose of levying excise duty, the same fiction will have to be extended while calculating and levying the Education Cess. We are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, following order would meet the ends of justice. O R D E R (i) The order impugned in the appeal is set aside. (ii) The appeal is remitted back to the tribunal for de novo consideration and decision in accordance with law. (iii) The tribunal shall, before deciding the appeal, consider the question whether in view of importance and likely far reaching effect of their decision, it will b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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