https://www.taxtmi.com/caselaws?id=271888 The Tribunal upheld the appeal of the assessee company, dismissing the revenue's appeal and ruling that Education Cess should not be separately levied on clearances by 100% Export Oriented Units (EOUs) to Domestic Tariff Area (DTA). The decision was based on the interpretation of provisions and precedent set by higher courts and tribunals, following a Supreme Court ruling on a similar case, establishing the finality of the matter and leading to the dismissal of the revenue's appeal. en-us Fri, 23 Oct 2015 00:00:00 +0530 Sat, 20 Feb 2016 10:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271888 The Tribunal upheld the appeal of the assessee company, dismissing the revenue's appeal and ruling that Education Cess should not be separately levied on clearances by 100% Export Oriented Units (EOUs) to Domestic Tariff Area (DTA). The decision was based on the interpretation of provisions and precedent set by higher courts and tribunals, following a Supreme Court ruling on a similar case, establishing the finality of the matter and leading to the dismissal of the revenue's appeal. Case-Laws Central Excise Fri, 23 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271888