https://www.taxtmi.com/caselaws?id=358902 Demand for AED (Surcharge) and Education Cess on clearances of tea wastes to a 100% EOU was treated as time-barred because the goods were cleared under CT-3 certificates and the dispute had already been covered by an earlier Tribunal ruling on identical facts. The Tribunal followed that prior view, together with the Supreme Court principle that such a demand cannot survive when raised beyond limitation. The merits of the levy were not examined, and the appeals were allowed on limitation alone. en-us Fri, 16 Feb 2018 00:00:00 +0530 Sat, 21 Apr 2018 06:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358902 Demand for AED (Surcharge) and Education Cess on clearances of tea wastes to a 100% EOU was treated as time-barred because the goods were cleared under CT-3 certificates and the dispute had already been covered by an earlier Tribunal ruling on identical facts. The Tribunal followed that prior view, together with the Supreme Court principle that such a demand cannot survive when raised beyond limitation. The merits of the levy were not examined, and the appeals were allowed on limitation alone. Case-Laws Central Excise Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358902