2013 (1) TMI 352

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..... eld that:- As decided CCE Vapi Vs. M/s Balaji Industries [2008 (7) TMI 215 - CESTAT AHEMDABAD] the benefit of utilization of credit of basic excise duty for payment of education cess is to be allowed - there are several other decisions of the Tribunal rendered subsequent to the decision of M/s Sun Pharmaceutical [2006 (7) TMI 454 - CESTAT, NEW DELHI] where similar view has been taken - in favour o .....

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..... the facts circumstances of the case, the CESTAT can rely upon the judgment rendered in another case, without even discussing the merits of the present case?" 3. The respondent paid the Education Cess for utilizing the Cenvat Credit of basic excise duty available in the Cenvat credit account. The department demanded the duty and also imposed penalty. The Commissioner (Appeals) allowed the appeal .....

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..... Tribunal rendered subsequent to the decision of M/s Sun Pharmaceutical, where similar view has been taken. The learned SDR could not submit a copy of the stay order also." 4. We agree with the view taken by the Tribunal; and the appeal is devoid of any merits. Both the substantial questions raised by the appellant do not involve any substantial question of law and therefore, the appeal is dismis .....

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