2011 (2) TMI 769

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..... Respondent : Shri Imamuddin Ahmed, SDR   Per : Mrs. Archana Wadhwa;   As the appellants have already deposited an amount of Rs. 18,85,000/-, out of the total confirmed duty of Rs. 90,52,851/-, we dispense with the condition of pre-deposit of balance amount of duty and entire amount of penalty by considering the said deposit as sufficient for the purpose of Section 35F of Central Excise .....

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..... ited 2010-TIOL-408-CESTAT-AHM, wherein it was held that once the measure of Customs duty equivalent to Central Excise duty leviable on the like goods has been worked out, the question of levying education cess separately in respect of clearances by 100% EOU to DTA does not arise. Inasmuch as the issue is covered by the decision of the Tribunal cited above, we allow the appeal with consequential re .....

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