2015 (10) TMI 327

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..... nt of duty. There was a demand of Education Cess @ 2% citing CBEC Circular No.5/2005, dt.31.01.2005. We find that the issue is no more res integra in view of the decision of Hon'ble Gujarat High Court in the case of Commissioner of Customs Vs Pasupati Acrylon Ltd - [2014 (1) TMI 169 - GUJARAT HIGH COURT], which has been upheld by Hon’ble Supreme Court as reported in [2015 (9) TMI 666 - SUPREME COU .....

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..... of Commissioner (Appeals), where the Adjudication orders were set aside and the appeals filed by the Respondents were allowed. 3. The learned Authorised Representative appearing on behalf of the Revenue reiterates the grounds of appeals filed by the Revenue. 4. After hearing both the sides and on perusal of the records, we find that the importer/respondents had imported Crude Palm Oil in bu .....

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