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<h1>Dismissal of Civil Appeal due to Delay in Filing</h1> SC dismissed a Civil Appeal for delay after hearing the Additional Solicitor General of India, Shri H.P. Raval. - 2015 (319) E.L.T. A49 (SC) Demand of educational cess - whether the appellants are liable to pay Education Cess again on the amount which has been worked out by calculating the customs duty payable on the goods in respect of clearances made by 100% EOU to domestic tariff area. The Supreme Court dismissed a Civil Appeal due to delay after hearing the Additional Solicitor General of India, Shri H.P. Raval.