2016 (10) TMI 340

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..... der the Customs Act or any other law in force at the time imported or like goods? - Held that: - the decision in the case of KUMAR ARCH TECH PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II [2013 (4) TMI 482 - CESTAT NEW DELHI] apply where it was held by the Larger Bench after going through the provisions of Section 91, 93 & 94 of the Finance Act, that the education cess and S&H cess would .....

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..... garding the demand of Education Cess and Secondary and Higher Education Cess being the amount short paid for DTA clearances during the period January 2007 to December 2011 by the appellant who is a 100% export oriented unit or otherwise. 4. Ld. counsel at the outset submits that the very same issue was referred to the Larger Bench by the Division bench and the Larger Bench in the case of Kumar .....

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..... hargeable on DTA clearance made by 100% EOU even if such cesses were added while calculating the aggregate duties of customs payable under the Customs Act or any other law in force at the time imported or like goods. 6. After considering the submission made before them, the Larger Bench after analysing the provision of Section 91, 93 94 of the Finance Act came to conclusion that Education C .....

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