2015 (1) TMI 337 - SCH - Central Excise

100% EOU - Duty on DTA Clearances - Education Cess - Whether the petitioner is liable to pay education cess on the amount worked out by calculating the custom duty payable on the goods in respect of clearance made by 100% EOU to DTA - Supreme Court dismisses Revenue SLP against Gujarat High Court decision reported in 2013 (10) TMI 567 - GUJARAT HIGH COURT on the ground of delay.