2015 (10) TMI 327

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..... .C. Chaure, Adv. (for Sr.No.1,5), Shri Dhaval Shah, Adv. (for Sr.No.2) Per: P.K. Das A common issue is involved in these appeals and therefore, all are taken up together for disposal. 2. Revenue filed these appeals against the order of Commissioner (Appeals), where the Adjudication orders were set aside and the appeals filed by the Respondents were allowed. 3. The learned Authorised Representa .....

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..... e goods which are fully exempt from payment of Customs duty and therefore, no Customs duty is levied and collected. The Education Cess at the prescribed rate also cannot be levied. 5. Respectfully following the decision of Hon'ble Gujarat High Court in the case of Pasupati Acrylon Ltd (supra) we do not find any reason to interfere the orders of the Commissioner (Appeals). Accordingly, all the .....

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