9911796707
TMI Blog2013 (11) TMI 1664X X X X Extracts X X X X X X X X Extracts X X X X ..... nit - appeal allowed. - Appeal No. E/10634 to 10636 of 2013 with Application Nos. E/S/10570 to 10572 of 2013 - ORDER No. A/11594-11596/2013-WZB/AHD - Dated:- 11-11-2013 - Mr. M.V. Ravindran, Member (Judicial) And Mr. H.K. Thakur, Member (Technical). Shri Anand Nainawati, Advocate for the Appellant. Shri S.K. Mall, AR for the Respondent. ORDER: These three stay petitions are f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts involved and take up the appeals for disposal. 4. Learned counsel brought to our notice that identical issue was decided by this Bench in the case of Sarla Performance Fibers Limited vs. CCE, Vapi 2010 (253) ELT 203 (Tri. - Ahmd.) and submit that the appellant an appeal filed against such an order has been dismissed by the Hon ble High Court of Gujarat on the question of maintainability. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of the Tribunal in the case of Sarla Performance Fibers Limited has been maintained by the Larger Bench Kumar Arch Tech Private Limited. The ratio laid down was that Education Cess and Secondary and Higher Education Cess is not leviable on the goods which were cleared to DTA from an EOU unit. Since the ratio is clearly applicable in the case in hand, we find that impugned order is unsu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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