2006 (12) TMI 512

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..... ises from Order-in-Appeal No. 151/2006 dated 30.5.2006 by which the Commissioner (A), Cochin has confirmed levy of 2% of Education Cess on basic customs duty to be debited in DEPB Scrip. The assessee had filed 4 Ex-bond Bills of Entry for clearance of RBD Palm-Olein (Edible Grade) under Duty Entitlement Pass Book (DEPB) scheme. As the goods had been assessed duty free under the Notification No. 45 .....

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..... n respect of free imports under DEPB Scheme and appeal is required to be allowed. 3. The learned JDR reiterated the departmental view. 4. On a careful consideration, we notice that this very issue was taken up for detailed consideration by the Mumbai Bench in the case of CCE vs. Reliance Industries Ltd. (supra) . After due consideration of all the provisions of the Finance Act, 2004 and the .....

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