https://www.taxtmi.com/caselaws?id=752999 The Tribunal dismissed the Revenue's appeal concerning the calculation of education cess and higher secondary education cess on excise duty for goods cleared by a 100% export-oriented unit into the Domestic Tariff Area. It upheld the Commissioner (Appeals)' order, citing previous Tribunal and Supreme Court decisions that resolved the issue, rendering it no longer res-integra. The Tribunal noted the absence of a stay from the Supreme Court and reiterated that once the measure of Customs duty equivalent to Central Excise duty was calculated, levying Education Cess separately was unnecessary. Thus, the impugned order was affirmed. en-us Thu, 16 May 2024 00:00:00 +0530 Thu, 23 May 2024 08:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752999 The Tribunal dismissed the Revenue's appeal concerning the calculation of education cess and higher secondary education cess on excise duty for goods cleared by a 100% export-oriented unit into the Domestic Tariff Area. It upheld the Commissioner (Appeals)' order, citing previous Tribunal and Supreme Court decisions that resolved the issue, rendering it no longer res-integra. The Tribunal noted the absence of a stay from the Supreme Court and reiterated that once the measure of Customs duty equivalent to Central Excise duty was calculated, levying Education Cess separately was unnecessary. Thus, the impugned order was affirmed. Case-Laws Central Excise Thu, 16 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752999