2013 (12) TMI 1400

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..... ted from payment of duty therefore we find no ground to waive the pre-deposit of education cess in respect of duty paid on the goods in question - Decided against assessee. - C/1000/2010-Mum - Stay Order No. S/188/2011-WZB/C-I/(CSTB) - Dated:- 9-5-2011 - Shri S.S. Kang and P.R. Chandrasekharan, JJ. Shri Sushant Murthy, Advocate, for the Appellant. Shri B.P. Pareira, JDR, for the Respond .....

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..... . 341 (Mad.). 4. We find that the Hon ble Madras High Court in the decision relied upon by the Revenue held that goods cleared under DEPB Scheme cannot be treated as exempted goods. In the present case also duty has been paid by making debit entry in the DEPB Scrip. Hence, prima facie we find no merit in the applicant s case the goods in question are exempted from payment of duty therefore we fi .....

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