https://www.taxtmi.com/caselaws?id=245684 The Tribunal ruled against the appellant regarding the inclusion of education cess and higher education cess in countervailing CVD, holding that these cesses do not constitute part of excise duty. The challenge on this ground was not upheld. However, the Tribunal found in favor of the appellant on the challenge of duty demand based on the limitation period, deeming the demand barred by limitation. The appellant was directed to deposit a specified amount within a set timeframe, with the pre-deposit of the remaining amount of duty and penalty waived and recovery stayed pending compliance. en-us Tue, 15 Jan 2013 00:00:00 +0530 Fri, 23 Aug 2013 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245684 The Tribunal ruled against the appellant regarding the inclusion of education cess and higher education cess in countervailing CVD, holding that these cesses do not constitute part of excise duty. The challenge on this ground was not upheld. However, the Tribunal found in favor of the appellant on the challenge of duty demand based on the limitation period, deeming the demand barred by limitation. The appellant was directed to deposit a specified amount within a set timeframe, with the pre-deposit of the remaining amount of duty and penalty waived and recovery stayed pending compliance. Case-Laws Central Excise Tue, 15 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245684