https://www.taxtmi.com/caselaws?id=252143 The Tribunal ruled in favor of the appellant, M/s Neelikon Foods Dyes and Chemicals Ltd., in a case concerning the levy of education cess on goods cleared by a 100% EOU. The Tribunal held that adding education cess on top of customs duty would be redundant as it is already included in the customs duty calculation. The impugned demands were deemed unsustainable, and the appellant's appeal was allowed with consequential relief. Additionally, the Tribunal emphasized the importance of enforcing stay orders to safeguard parties' rights, despite not considering the enforcement issue due to the main matter's disposal. en-us Thu, 29 May 2014 00:00:00 +0530 Sat, 11 Oct 2014 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252143 The Tribunal ruled in favor of the appellant, M/s Neelikon Foods Dyes and Chemicals Ltd., in a case concerning the levy of education cess on goods cleared by a 100% EOU. The Tribunal held that adding education cess on top of customs duty would be redundant as it is already included in the customs duty calculation. The impugned demands were deemed unsustainable, and the appellant's appeal was allowed with consequential relief. Additionally, the Tribunal emphasized the importance of enforcing stay orders to safeguard parties' rights, despite not considering the enforcement issue due to the main matter's disposal. Case-Laws Central Excise Thu, 29 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252143