9911796707
TMI Blog2018 (5) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner of Customs, Cuddalore [2009 (4) TMI 92 - MADRAS HIGH COURT], where it was held that it cannot be said that the customs duty is exempted under DEPB. Education Cess is also liable to be debited in DEPB or ought to have been paid in cash - this judgment has been Consideration by Hon’ble High Court of Gujarat in the case of Gujarat Ambuja Exports Ltd [2012 (7) TMI 679 - GUJARAT HIGH COURT]. Moreover the Hon'ble Madras High Court in another judgment in the case of DCW [2014 (12) TMI 728 - MADRAS HIGH COURT] held that question of leviability of Education Cess does not arise - In this development of law on the subject issue, the later judgment of Hon'ble Madras High Court in case of TENFAC Industries Ltd. stand distinguished. App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty by debiting the duty in DEPB Passbook, therefore, it cannot be said that the customs duty is exempted under DEPB. Education Cess is also liable to be debited in DEPB or ought to have been paid in cash. He placed reliance on the Hon'ble Madras High Court's judgment in the case of TANFAC Industries Ltd. Vs Asstt. Commissioner of Customs, Cuddalore - 2009 (240) ELT 341 (Mad). 4. We have carefully considered the submissions made by both sides. We find that very identical issue has been decided in various judgments cited by the learned Counsel and some of the judgments of the Hon ble High Court have been upheld by the Hon ble Supreme Court. Therefore, the issue is no longer res integra particularly in the light of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been levied and collected. It is in that regard that the view taken by, the High Court of Gujarat in the case of Gujarat Ambuja Exports Ltd. (supra) from paras 9 to 19 has been quoted and followed with approval of the same High Court. That view has also been applied by the High Court of Gujarat in the case of Pasupati (supra). Once the Tribunal's view taken in the present case has found favour with at least three High Courts and has not been interfered with, then, we are of the view that the Tribunal's decision cannot be termed as perverse. It is also not vitiated by any error of law apparent on the face of the record. Following the High Court Gujarat iudgment as above, we answer the substantial question of law in Para 2(b) in favou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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