2015 (6) TMI 698

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..... ri Mithil Dave, Advocate For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER Per: P.K . Das A common issue is involved in these appeals and therefore, all are taken up together for disposal. 2. After hearing both the sides and on perusal of the records, I find that the issue involved in these appeals is as to whether the Appellants are eligible to utilize the Basic Exc .....

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..... it No.1) 2011 (265) ELT 366 (Tri-Del). In that case, the issue involved is payment of Education Cess by utilizing Basic Excise Duty, which is not applicable in the present case. 5. In view of the above, considering the decisions of the Tribunal / High Court, the impugned orders are set aside. All the appeals are allowed. (Dictated & Pronounced in Court)
Case laws, Decisions, Judgements, Orde .....

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