https://www.taxtmi.com/caselaws?id=235710 Education Cess and Secondary and Higher Education Cess on DTA clearances by a 100% EOU were assessed on the method of calculating excise duty, and the issue had already been decided by a Larger Bench in favour of the assessee. That binding precedent governed the Division Bench, so the appellant established a prima facie case for relief. Waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal. en-us Fri, 28 Jun 2013 00:00:00 +0530 Thu, 01 Aug 2013 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235710 Education Cess and Secondary and Higher Education Cess on DTA clearances by a 100% EOU were assessed on the method of calculating excise duty, and the issue had already been decided by a Larger Bench in favour of the assessee. That binding precedent governed the Division Bench, so the appellant established a prima facie case for relief. Waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235710