2018 (10) TMI 1627

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..... 55 - SUPREME COURT OF INDIA] considering the very same issue particularly on the area based exemption notification held that Education Cess being a duty of excise is exempted under area based exemption notification - appeal allowed - decided in favor of appellant.
Mr. Ramesh Nair And Mr. Raju, JJ. For Appellant: Mr. R. Subramanya, Jigar Shah (Advocate) For Respondent: Mr. K.J. Kinariwala (AR .....

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..... have carefully considered the submission made by both the sides and perused the records. We find that the Hon'ble Supreme Court in SRD Nutrients (P) Ltd. (supra) considering the very same issue particularly on the area based exemption notification held that Education Cess being a duty of excise is exempted under area based exemption notification, therefore, in view of this Hon'ble Supreme Court j .....

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