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TMI Blog2016 (2) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 passed by the Commissioner of Central Excise vide which the ld. Commissioner has allowed the appeal of the respondent company. 2. The brief facts of the case are that Ion Exchange (I) Ltd. which is a Export Oriented Unit had filed an appeal against the letter dated 14.09.2009 issued by the Superintendent, Central Excise, Range IV, Belapur IV Divn. directed the assessee company to pay 2% Education Cess and 1% Sec. Higher Education cess along with interest. In reply to this letter, the respondent vide their letter dated 01.10.2009 contested the demand raised by the department and took the defence that they were not liable to pay additional education cess against DTA clearance affected from 31.03.2008. However, to prove their bonafides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cess @2% in terms of Finance Act. 2004 and Secondary and Higher Education Cess @l% in terms of Finance Act,2007 is payable on aggregate of duties of excise on all goods manufactured or produced in India. d) The goods cleared from an EOU to DTA are treated at par with imported products and aggregate of Customs duty is required to be paid by on such goods by virtue of deemed provision contained in proviso to Section 3 of the Central Excise Act. The question of treating the same as excise duty and charging 3% education cess once again does not arise. e) The appellants have already taken into account 3% education cess as part of CVD while calculating the aggregate of Custom duties. Therefore, the appellants are not liable to pay 3% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke goods has been worked out, the question of levying Education cess separately in respect of clearances by 100% EOU to DTA does not arise. He further submitted that the revenue has filed an appeal against the decision of the Tribunal in Sarla Performance Fibers Ltd. (supra) before the Hon'ble Apex Court and the matter is sub judice. In reply to this submission, ld. counsel for the appellant submitted that the Hon'ble Apex Court has finally dismissed the appeal of the Revenue against Sarla Performance Fibers Ltd. in the case of Commissioner vs. Meghmani Dyes Intermediates Ltd. 2014 (307) ELT A79 (SC). The ld. counsel for the respondent company also submitted that after the decision of the Hon'ble Apex Court in Meghmani Dyes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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